Canyon Tours showed the following components of working capital last year End of Accounts receivable Inventory Accounts payable Beginning of Year $ 25,400 12,700 15,200 Year $23,700 13, 900 17,900 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 $36,700 and costs were $24,700, what was cash flow for the year? Ignore taxes. Cash flow