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

	Beginning			End of Year
Accounts receivable	$	27,000		$	24,500
Inventory		13,500			15,500
Accounts payable		16,000			19,500

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 $37,500 and costs were $25,500, what was cash flow for the year? Ignore taxes.