Canyon Tours showed the following components of working capital last year: Beginning End of Year Accounts receivable $26,200 $24,100 Inventory 13,100 14,700 Accounts payable 15,600 18,700 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 $ 3600.00 b. If sales were $37,100 and costs were $25,100, what was cash flow for the year? Ignore taxes. Cash flow $