Canyon Tours showed the following components of working capital last year Accounts receivable Inventory Accounts payable Beginning $25,500 9,500 14,100 End of Year $19,000 14,000 18,700 a. What was the change in net working capital during the year? (Use the minus sign to enter negative changes, if any.) ANWC SI b. If sales were $38 700 and costs were $25,500, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, if any.) Cash flow