Ospry, Inc., 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.

a. Paid accounts payable in the amount of $64000. b. Recorded accrued salaries in the amount of $128000. c. Borrowed $260000 from a local bank, to be repaid in 90 days. d. Purchased $22000 of new inventory on credit.