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

	Beginning	End of Year
Accounts receivable	$26,000	$24,000
Inventory	13,000	14,500
Accounts payable	15,500	18,500

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 $37,000 and costs were $25,000, what was cash flow for the year? Ignore taxes.

Cash flow

$