(Click on the following icon in order to copy its contents into a spreadsheet.) Year 1 1 Cash 5 2 Accounts Receivable 21 3 Inventory 5 4 Accounts Payable 17 Year 2 11 26 9 22 Year 3 14 26 11 23 Year 4 16 24 13 28 Year 5 15 23 13 35 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): E 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.)