- Castle View Games would like to invest in a division to develop software for video games. To evaluate this decision, the firm first attempts to project the working capital needs for this operation. Its chief financial officer has developed the following esti- mates (in millions of dollars) (see MyFinanceLab for the data in Excel format): 3 2 12 I Year Cash Accounts Receivable Inventory Accounts Payable 1 6 21 5 18 22 15 24 10 24 15 24 12 25 5 15 24 13 30 7 22 Assuming that Castle View currently does not have any working capital invested in this division, calculate the cash flows associated with changes in working capital for the first five years of this investment. abantor its receivables are 15% of sales and its