Segwick Corp is estimating sales in Year 1 of $250,000 and cost of goods sold of $100,000. Given the following assumptions for Year 1, what is the projected change in working capital for that year? (Round to nearest $)

Initial (Year 0) Working Capital	$10,000
Cash	2% of sales
Accounts Receivable	10 days outstanding (360-day year)
Inventory	Three months x cost of goods sold
Accounts Payable	50% of inventory

	a.	($14,444)
	b.	($24,444)
	c.	($34,444)
	d.	($44,444)