1. At the beginning of the year, a firm had current assets of $5,500 and current liabilities of $5,700. At the end of the year, the current assets are $6,250 and the current liabilities are $5,800. What is the change in net working capital? $650 $750 $670 $590 -$650.

2. Soy Products has total sales of $2,120,000, costs are $1,750,000, and depreciation is $138,000. The tax rate is 34 percent. The interest expense is $32,000. What is the operating cash flow? $285,000 $302,000 $344,000 $270,000 $291,000.