Canyon Tours showed the following components of working capital last year:

	Beginning of Year			End of Year
Accounts receivable	$	25,000		$	23,500
Inventory		12,500			13,500
Accounts payable		15,000			17,500

a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.)

b. If sales were $36,500 and costs were $24,500, what was cash flow for the year? Ignore taxes.