9. Identifying Cash Flows Last year, Ripa Pizza Corporation reported sales of $61,800 and costs of $26,300. The following information was also reported for the same period: Beginning Ending Accounts receivable Inventory Accounts payable $41,620 54,810 69,300 $38,240 57,390 71,600 Based on this information, what was Ripa Pizza's change in net working capital for last year? What was the net cash flow