Please advise A & B.

Change in net working capital calculation Samuels Manufacturing is considering the purchase of a new machine to replace one it believes is obsolete. The firm has total current assets of $913,000 and total current liabilities of $630,000. As a result of the proposed replacement, the following changes are anticipated in the levels of the current asset and current liability accounts noted. Change + $39,000 Account Accruals Marketable securities Inventories Accounts payable Notes payable Accounts receivable Cash - 11,000 +92,000 0 + 151,000 + 14.000 a. Using the information given, calculate any change in net working capital that is expected to result from the proposed replacement action. b. Explain why a change in these current accounts would be relevant in determining the initial investment for the proposed capital expenditure