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

Beginning End of Year

Accounts Receivable $26,400 $24,200

Inventory 13,200 14,900

Accounts payable 15,700 18,900

a. What was the change in net working capital during the year?

Change in net working capital ______

b. If sales were $37,200 and costs were $25,200, what was cash flow for the year? Ignore taxes.

Cash flow _____