Canyon Tours showed the following components of working capital last year. Accounts receivable Inventory Accounts payable Beginning $23,300 9,700 15,700 End of Year $21,900 14,700 17,700 a. What was the change in net working capital during the year? (Use the minus sign to enter negative changes, if any.) ANWC b. If sales were $39.000 and costs were $22,100, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, if any.) Cash flow S