Canyon Tours showed the following components of working capital last year: Accounts receivable Inventory Accounts payable Beginning of Year End of Year $ 24,100 9,700 14,600 $ 21,900 12,400 18,500 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 $35,200 and costs were $23,300, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, if any.) Cash flow $