Calculate operating working capital for both years. Decide whether the change in OWC between the two years represents a cash in or out flow to the company. Year 1 Year 2 Cash and equivalents 1,965.0 1,987.2 Accounts receivable 4,990.7 4,537.0 Prepaid expenses 425.7 387.0 Current deferred tax asset 380.6 346.4 Deposits to suppliers 257.4 234.0 Other current assets 101.2 92.1 Accounts payable 3,768.6 3,426.0 Deferred revenue 1,051.6 1,002.7 Current deferred tax liability 322.3 293.0