Canyon Tours showed the following components of working capital last year: Accounts receivable Inventory Accounts payable Beginning of Year $ 24,400 12,200 14,700 End of Year $ 23, 200 12,900 16,900 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 $36,200 and costs were $24,200, what was cash flow for the year? Ignore taxes. Cash flow