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

	Beginning of Year		End of Year
Accounts receivable	$	25,900	$	18,600
Inventory		11,800		14,300
Accounts payable		13,100		16,900

a. What was the change in net working capital during the year? (Use the minus sign to enter negative changes, if any.)

NWC $

b. If sales were $37,400 and costs were $26,700, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, if any.)

Cash flow $