A) Teddy's Pillows has beginning net fixed assets of $471 and ending net fixed assets of $550. Assets valued at $319 were sold during the year. Depreciation was $42. What is the amount of net capital spending?

B) At the beginning of the year, a firm has current assets of $325 and current liabilities of $229. At the end of the year, the current assets are $487 and the current liabilities are $269. What is the change in net working capital?