The following table tracks the main components of working capital over the life of a four-year project.

2016 2017 2018 2019 2020

Accounts receivable 0 150,000 225,000 190,000 0

Inventory 75,000 130,000 130,000 95,000 0

Accounts payable 25,000 50,000 50,000 35,000 0

Calculate net working capital and the cash inflows and outflows due to investment in working capital. (Negative answers should be indicated by a minus sign. Leave no cells blank - be certain to enter "0" wherever required.)

2016 2017 2018 2019 2020

Net working capital

Cash flows