(a) Mountain Company has working capital in the amount of 12,400,000. For each of the following transactions identify whether the working capital will increase, decrease, or remain the same. (1) Paid accounts payable in the amount of $50,000. (2) Recorded accrued salaries in the amount of $100,000. (3) Borrowed $250,000 from a local bank, to be repaid in 90 days. (4) Purchased $20,000 of new inventory on account