Exercise #1 (6 points) in the next year for Garcia company, the following account items are expected to change as follows: Inventory levels will decrease 20% from their current value of $500,000; machinery will increase by $75,000; accumulated depreciation will increase by $25,000: accounts receivable--because of a new collection system--will increase by only $15,000; accounts payable will decrease by $45,000. . What is the cash flow impact related to net working capital