12.JU PULJ Problem 9-2 Cash Flows (LO2) Canyon Tours showed the following components of working capital last year: Beginning Accounts receivable $25,800 Inventory 11,400 Accounts payable 13,700 End of Year $18,300 14,600 17,000 a. What was the change in net working capital during the year? (Use the minus sign to enter negative changes, if any.) ANWC $ b. If sales were $30,700 and costs were $20,200, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, if any.) Cash flow $ References