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 Icon located on the top-right corner of the data table below in order to copy its contents into a spreadsheet.)

	Year 1	Year 2	Year 3	Year 4	Year 5
Cash	4	10	16	15	14
Accounts receivable	21	25	26	25	25
Inventory	5	7	10	13	15
Accounts payable	18	19	23	26	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 net working capital in year 1 is

$nothing

million.(Round to the nearest integer.)