For project X, the working capital items in year 4 and year 5 are as follows: Year 4: inventories = $65,000; accounts receivable = $110,000; accounts payable = $58,000. Year 5: inventories = $68,000; accounts receivable = $105,000; accounts payable = $61,000. Calculate the increase or decrease in working capital for year 5. ( increases by $1,000 ( Decreases by $7,000 ( increases by $3,000 Decreases by $5,000