Q$.4$

Working capital cash flow. Cool Water, Inc. sells bottled water. The firm keeps in inventory plastic bottles at $12\%$ of the monthly projected sales. These plastic bottles cost $$0\mathrm{.}005$ each. The monthly sales for the first four months of the coming year are as follows:

January: $2,000,000$

February: $2,200,000$

March: $2,700,000$

April: $3,000,000$

What is the monthly increase or decrease in cash flow for inventory given that an increase is a use of cash and a decrease is a source of cash? Note: Enter a decrease as a negative number.

What is the change in working capital for January?

$($Round to the nearest dollar.$)$