Canyon Tours showed the following components of working capital last year: Beginning Accounts receivable $25,500 Inventory 9,500 Accounts payable 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 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 ontor negative changes, If any.) Cash flow $