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 estimates (in millions of dollars):(Click on the following icon

in order to copy its contents into a spreadsheet.)

	Year 1	Year 2	Year 3	Year 4	Year 5
Cash	7	11	16	14	16
Accounts receivable	22	23	23	24	25
Inventory	6	8	10	13	16
Accounts payable	18	20	24	26	35

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.

Note:

Enter decreases as negative numbers.