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

	Beginning of Year			End of Year
Accounts receivable	$	24,600		$	23,300
Inventory		12,300			13,100
Accounts payable		14,800			17,100

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 $36,300 and costs were $24,300, what was cash flow for the year? Ignore taxes.