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

Beginning of Year End of Year

Accounts receivable $ $27,800$ $ $24,900$

Inventory $13,90016,300$

Accounts payable $16,40020,300$

What was the change in net working capital during the year?

Note: A negative amount should be indicated by a minus sign.

If sales were $$37,900$ and costs were $$25,900,$ what was cash flow for the year? Ignore taxes.