Canyon Tours showed the following components of working capital last year:

Beginning End of Year

Accounts receivable $26,800    $24,400   

Inventory 13,400    15,300   

Accounts payable 15,900    19,300   

a. What was the change in net working capital during the year? (A negative amount should be indicated by a minus sign.)

Change in net working capital $_________

b. If sales were $37,400 and costs were $25,400, what was cash flow for the year? Ignore taxes.

Cash flow $ __________