Accounts receivable Inventory Accounts payable Beginning of Year $26,200 13,100 End of Year $24,100 14,700 15,600 18,700 a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.) Change in net working capital b. If sales were $37,100 and costs were $25,100, what was cash flow for the year? Ignore taxes. Cash flow