Ospry Company has working capital in the amount of $1,320,000. For each of the following transactions, determine whether working capital will increase, decrease, or remain the same. Working Capita a. Paid accounts payable in the amount of $51,000. b. Recorded accrued salaries in the amount of $102,000. c. Borrowed $260,000 from a local bank, to be repaid in 90 days d. Purchased $31,000 of new inventory on credit