Answer NUMBER 14 only with the STEPS please

Based on the information below for M & M Foods, answer questions 13 -16 M & M Foods 2008 2009 Sales $5, 831 $6, 423 COGS 3, 670 4, 109 Interest 291 280 Depreciation 125 122 Cash 250 313 Accounts receivables 1, 092 1, 162 Current liabilities 717 1, 051 Inventory 1, 495 1, 521 Long-term debt 2, 400 1, 100 Net fixed assets 4,006 4, 123 Common stock 1, 900 2, 100 Taxes 590 670 What is the change in net working capital from 2008 to 2009 ? -$175 -$70 -$125 -$240 -$315 What is the net capital spending for 2009? $117 $239 $257 $338 $421