Canyon Tours showed the following components of working capital last year: Beginning of Year End of Year Accounts receivable $ 24,200 $ 23,100 Inventory 12,100 12,700 Accounts payable 14,600 16,700 What was the change in net working capital during the year? Note: A negative amount should be indicated by a minus sign. If sales were $36,100 and costs were $24,100, what was cash flow for the year? Ignore taxes.