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

Beginning of YearEnd of

YearAccounts receivable$27,600$24,800Inventory13,80016,100Accounts payable16,30020,100

a.What was the change in net working capital during the year?(A negative amount should be indicated by a minus sign.)

b.If sales were $37,800 and costs were $25,800, what was cash flow for the year? Ignore taxes.