API Ltd. has a current ratio of 2.0 and working capital in the amount of \(\$ 1,240,000\). For each of the following transactions, determine whether the current ratio and working capital will increase, decrease, or remain the same.

a. Paid trade payables in the amount of \(\$ 50,000\).

b. Recorded accrued salaries in the amount of \(\$ 100,000\).

c. Borrowed \(\$ 250,000\) from a local bank, to be repaid in 90 days.

d. Purchased \(\$ 20,000\) of new inventory on credit.