Ospry Company has working capital in the amount of $1,300,000. For each of the following transactions, determine whether working capital will increase, decrease, or remain the same. Working Capital a. Paid accounts payable in the amount of $54,000. b. Recorded accrued salaries in the amount of $108,000 c. Borrowed $270,000 from a local bank, to be repaid in 90 days. d. Purchased $35,000 of new inventory on credit