1) Batista Company pays for goods it previously purchased on account, receiving a discount for paying within the discount period

2) Batista Company pays freight charges to ship merchandise sold to a customer

3) Batista Company pays for freight on goods it purchased

4) Batista pays for inventory purchased on account in the previous accounting period

For each of the following transactions of Batista Company, indicate whether it increases inventory, decreases inventory or has no effect on inventory