Canyon Tours showed the following components of working capital last year: Beginning End of Year Accounts receivable $25, 100 $20,000 Inventory 11,200 13,700 Accounts payable 14,100 16, 100 a. What was the change in net working capital during the year? (Use the minus sign to enter negative changes, If any.) ANWC $ b. If sales were $33,700 and costs were $20, 100, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, If any.) Cash flow $ References eBook & Resources Worksheet Problem 9-2 Cash Flows (LO2)