In the first year of a project inventories increase by $50,000, accounts payables increase by $20,000 and

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In the first year of a project inventories increase by $50,000, accounts payables increase by $20,000 and accounts receivables decrease by

$30,000. What is the change in working capital?

a. $0

b. $10,000

c. $40,000

d. $100,000

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