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

	Beginning	End of Year
Accounts receivable	$26,800	$24,400
Inventory	13,400	15,300
Accounts payable	15,900	19,300

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 $37,400 and costs were $25,400, what was cash flow for the year? Ignore taxes.

Cash flow

$