Canyon Tours showed the following components of working capital last year: Accounts receivable Inventory Accounts payable Beginning of Year $ 27,400 13,700 16,200 End of Year $ 24,700 15,900 19,900 a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.) Change in net working capital b. If sales were $37,700 and costs were $25,700, what was cash flow for the year? Ignore taxes. Cash flow