15. Segwick Corp is estimating sales in Year 1 of $250,000 and cost of goods sold of $100,000. Given the following assumptions for Year 1, what is the projected change in working capital for that year? (Round to nearest $) Initial (Year 0) Working Capital Cash Accounts Receivable Inventory Accounts Payable a. ($14,444) b. ($24,444) c. ($34,444) d. ($44,444) $10,000 2% of sales 10 days outstanding (360-day year) Three months x cost of goods sold 50% of inventory