The table below provides information to forecast the income statement and the cash flows of Easy-T Inc. for the years 2020 to 2024. Use this information to answer the question below (after the table).

Discount rate	10%
Tax rate	20%
Estimated Sales in 2020	$40,000	2019	2020	2021	2022	2023	2024
Sales growth			-	5%	5%	10%	5%
Erosion as % of sales			3%	3%	3%	3%	3%
Cash as % of sales			5%	4%	7%	6%	5%
Accounts Receivables as % of sales			10%	14%	10%	8%	8%
Inventories as % of sales			20%	25%	17%	16%	10%
Current liab as % of sales			5%	10%	7%	5%	5%
Fixed part of Cost of Goods Sold			$1,000	$1,000	$400	$500	$500
CGS as % of sales			30%	30%	30%	30%	30%
Fixed part of Selling & Admon (S&A) expenses			$5,000	$5,000	$1,500	$1,500	$1,000
S&A expenses as % of sales			10%	10%	20%	20%	20%
Depreciation			$1,000	$1,000	$1,500	$2,000	$2,000
Investment
Trucks		-1,500
Equipment		-500
Old building		-400
Old equipment

Specifically for year 2023, what is the cash flow due to change in working capital (NOWC)?

The table below provides information to forecast the income statement and the cash flows of Easy-T Inc. for the years 2020 to 2024. Use this information to answer the question below (after the table). 10% 20% $40,000 2019 2020 2022 2024 5% 5% 3% 3% 3% 2023 10% 3% 6% 8% 16% 5% 5% 10% 8% 10% 20% 5% Discount rate Tax rate Estimated Sales in 2020 Sales growth Erosion as % of sales Cash as % of sales Accounts Receivables as % of sales Inventories as % of sales Current liab as % of sales Fixed part of Cost of Goods Sold CGS as % of sales Fixed part of Selling & Admon (S&A) expenses S&A expenses as % of sales Depreciation Investment Trucks Equipment Old building Old equipment 2021 5% 3% 4% 14% 25% 10% $1,000 30% $5,000 10% $1,000 5% 5% $1,000 30% $5,000 10% $1,000 7% 10% 17% 7% $400 30% $1,500 20% $1,500 $500 30% $1,500 20% $500 30% $1,000 20% $2,000 -1,500 -500 -400 Specifically for year 2023, what is the cash flow due to change in working capital