Using the balance sheet below, determine the cash flow associated with the change in net working capital from 2021 to 2022. Does the change in net working capital have a positive or negative impact on the free cash flow in 2022? Assets Cash 2022 2021 1,000 1,000 Liabilities Accounts payable 2022 2021 25,000 27,000 Accounts receivable 12,000 9,000 Short-term debt 30,000 10,000 Inventory 18,000 22,000 Total current assets 31,000 32,000 Total current liabilities 55,000 37,000 Net fixed assets 423,000 355,000 Long-term debt 100,000 90,000 Equity 299,000 260,000 Total assets 454,000 387,000 Total liabilities & SE 454,000 387,000