5. If a company were using a perpetual inventory system, the balance in its inventory account three-quarters of the way through an accounting period would be equal to A) the total of the beginning inventory plus goods purchased during the accounting period. B) the inventory on hand at the beginning of the period. C) the amount of inventory on hand at that date. D) the amount of goods purchased during the period. 2 6. Which of the following transactions would cause a change in the amount of a company's working capital? A) Collection of an account receivable B) Payment of an account payable C) Borrowing cash over a 60-day period D) Selling merchandise at a price above its cost