(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) Collected accounts receivable in the amount of $40,000. (2) Recorded accrued salaries in the amount of $100,000. (3) Borrowed $100,000 from a local bank, to be repaid in 18 months. (4) Purchased $30,000 of new inventory on account