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

Beginning End of Year

Accounts receivable $27,800 $24,900

Inventory 13,900 16,300

Accounts payable 16,400 20,300

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

Cash Flow _____