Freeman, Inc., reported the following financial statements for the last two years.

FREEMAN, INC.
2017 Income Statement
Sales	$	565,290
Cost of goods sold		273,980
Selling & administrative		124,724
Depreciation		54,567
EBIT	$	112,019
Interest		19,305
EBT	$	92,714
Taxes		48,211
Net income	$	44,503
Dividends	$	10,500
Addition to retained earnings	$	34,003

FREEMAN, INC. Balance Sheet as of December 31, 2016
Cash	$	13,410		Accounts payable	$	23,994
Accounts receivable		18,985
Inventory		13,803
Current assets	$	46,198		Long-term debt		135,900
Net fixed assets		344,435		Owners' equity		230,739
Total assets	$	390,633		Total liabilities and owners' equity	$	390,633

FREEMAN, INC. Balance Sheet as of December 31, 2017
Cash	$	14,396		Accounts payable	$	26,996
Accounts receivable		21,090
Inventory		22,763
Current assets	$	58,249		Long-term debt		152,900
Net fixed assets		406,302		Owners' equity		284,655
Total assets	$	464,551		Total liabilities and owners' equity	$	464,551
Calculate the change in net working capital. (Do not round intermediate calculations.) Calculate the cash flow from assets.