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

	2021	2022	2023	2024	2025
Accounts receivable	0	176,000	251,000	216,000	0
Inventory	88,000	143,000	143,000	108,000	0
Accounts payable	31,500	56,500	63,000	41,500	0

Calculate net working capital and the cash inflows and outflows due to investment in working capital.

Note: Negative answers should be indicated by a minus sign.

\begin{tabular}{|l|l|l|l|l|l|} \hline & 2021 & 2022 & 2023 & 2024 & 2025 \\ \hline Net working capital & & & & & \\ \hline Cash flows & & & & & \\ \hline \end{tabular}