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

	Beginning			End of Year
Accounts receivable	$	25,200		$	23,600
Inventory		12,600			13,700
Accounts payable		15,100			17,700

a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.)

b. If sales were $36,600 and costs were $24,600, what was cash flow for the year? Ignore taxes.