wilson and taylor are implementing a project which will increase accounting payable by $5,000, increase inventory by $3,000, and decrease accounts receivable by $2,000. all net working capital will be recouped when the project terminates. what is the cash flow related to the net working capital for the last year of the project?

a. -$10,000

b. -$4,000

c. $0

d. $1,000

e. $4,000