Canyon Tours showed the following components of working capital last year: Accounts receivable Inventory Accounts payable Beginning $27,700 11,400 13,100 End of Year $19,800 13,100 18,100 a. What was the change in net working capital during the year? (Use the minus sign to enter negative changes, if any.) ANWC b. If sales were $31,500 and costs were $21,600, what was cash flow for the year? Ignore taxes. (Use the minus sign to enter negative changes, if any.) Cash flow $