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):
	Year 1	Year 2	Year 3	Year 4	Year 5
Cash	6	12	15	15	15
Accounts receivable	21	22	24	24	24
Inventory	5	7	10	12	13
Accounts payable	18	22	24	25	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.
	Year 1	Year 2	Year 3	Year 4	Year 5
Cash	6.00	12.00	15.00	15.00	15.00
Accounts receivable	21.00	22.00	24.00	24.00	24.00
Inventory	5.00	7.00	10.00	12.00	13.00
Accounts payable	18.00	22.00	24.00	25.00	30.00
Net Working Capital
Net change in working capital