Calculate the change in Net Working Capital from 2019 to 2020 using the information outlined below.

• DSO of 30 days for both years
• DIO of 90 days for both years
• DPO of 45 days for both years
• Prepaids are 2% of Revenues
• Accruals are 3% of Revenues
• Use a 360-day year
• Revenue
  • 2019: $100,000,000
  • 2020: $110,000,000
• Gross Profit
  • 2019: $40,000,000
  • 2020: $43,000,000