Canyon Tours showed the following components of working capital last year Beginning End of Year Accounts recesvable $ 26, 600 324,300 A Inventory Accounts payable 13,300 15,100 15,800 19,100 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 $37.300 and costs were $25,300, what was cash flow for the year? Ignore taxes