a 16) Etobicoke Enterprises would like to invest in a division to develop software for video games. To evaluate this decision, the firm first attempts to project the working capital needs for this operation. Its chief financial officer has developed the following estimates (in millions of dollars): 1 Cash 2 Accounts receivable 3 Inventory 4 Accounts payable Year 1 77 1.919 44 1,717 Year 2 1,212 2,626 88 2.222 Year 3 1,616 2.525 1,010 2.323 Year 4 1,515 2,222 1,212 2.525 Year 5 1.414 2.424 1.414 3.131 Assuming that Etobicoke Enterprises currently does not have any working capital invested in this division, calculate the cash flows associated with changes in working capital for the first five years of this investment. (Enter increases as negative numbers since they are uses of cash.) (3 marks) Changes in working capital