Canyon Tours showed the following components of working capital last year. Accounts receivable Inventory Accounts payable Beginning of Year $ 24,200 12,180 14,600 End of Year $ 23,100 12,700 16,700 a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.) Change in not working capital b. Il sales were $36,100 and costs were $24,100, what was cash flow for the year? Ignore taxes. Cash flow