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

Accounts receivable INVENTORY ACCOUNTS PAYABLE

Beginning of Year $27,800 13900 16,400

END OF YE AR $24900 16300 20,300

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