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

	2010	2011	2012	2013	2014
Accounts receivable	0	152,000	227,000	192,000	0
Inventory	76,000	131,000	131,000	96,000	0
Accounts payable	25,500	50,500	51,000	35,500	0

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

	2010	2011	2012	2013	2014
Working capital
Cash flows