Indicate which of the following transactions increase working capital, which decrease working capital, and which have no effect on working capital:

a. Collected accounts receivable.

\(b\). Borrowed money by giving a 90 -day interest-bearing note.

c. Declared a cash dividend.

d. Paid a cash dividend previously declared.

\(e\). Sold plant assets at their book value.

f. Sold merchandise at a profit.