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

	Beginning	End of Year
Accounts receivable	$27,600	$24,800
Inventory	13,800	16,100
Accounts payable	16,300	20,100

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 $37,800 and costs were $25,800, what was cash flow for the year? Ignore taxes.

Cash flow

$