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

	Beginning of Year			End of Year
Accounts receivable	$	27,600		$	24,800
Inventory		13,800			16,100
Accounts payable		16,300			20,100

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 $37,800 and costs were $25,800, what was cash flow for the year? Ignore taxes.