Castle View Games would like to invest in a division to develop software for a soon-to-be-released video game console. 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 estimates (in millions of dollars):(To copy the table below and use in Excel, click on icon in the upper right corner of table.)

		Year 1	Year 2	Year 3	Year 4	Year 5
1	Cash	5	11	16	16	15
2	Accounts receivable	22	24	26	24	24
3	Inventory	5	7	10	13	16
4	Accounts payable	18	20	23	25	32

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.

The change in working capital for year 1 is _______ million.

The change in working capital for year 2 is _______ million.

The change in working capital for year 3 is _______ million.

The change in working capital for year 4 is _______ million.

The change in working capital for year 5 is _______ million

Please Include cash flow related to WC. thank you