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 3 Year 4 Year 5 Year 2 12 1 Cash 16 14 16 2 Accounts receivable 25 23 26 3 Inventory 11 12 16 4 Accounts payable 18 24 27 30 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.) The change in working capital for year 1 is $ million (Round to the nearest integer) The change in working capital for year 2 is Smillion (Round to the nearest integer) The change in working capital for year 3 is $ million million (Round to the nearest integer) (Round to the nearest integer) million (Round to the nearest integer) The change in working capital for year 4 is $ The change in working capital for year 5 is $ Pr 4246 22 2282 23