(Use the appropriate factor(s) from the tables provided.)

Case B: Ospry, Inc., has working capital in the amount of $960,000. Required: For each of the following transactions, determine whether working capital will increase, decrease, or remain the same.

1. Paid accounts payable in the amount of $10,000.

2. Recorded rent payable in the amount of $22,000.

3. Collected $5,000 in accounts receivable.

4. Purchased $20,000 of new inventory for cash.

		Change
1.	Working Capital (Accounts Payable)
2.	Working Capital (Rent Payable)
3.	Working Capital (Accounts Receiveable)
4.	Working Capital (Inventory)

2.0% 3.0% 3.75% 4.0% 4.25% 5.0% 6.0% 7.0% Present Value of Annuity of $1 Periods 1.0% 1 0.99010 2 1.97040 3 294099 4 3.90197 5 4.85343 6 5.79548 7 6.72819 8 7.65168 9 8.56602 10 9.47130 Present Value of Annuity of $1 Periods 1.0% 0.98039 1.94156 2.88388 3.80773 4.71346 5,60143 6.47199 7.32548 8.16224 8.98259 0.97087 191347 2.82861 3.71710 457971 5.41719 6.23028 7.01969 7.78611 8.53020 0.96385 1.89287 2.78831 3.65138 4.48326 5.28507 6.05790 6.80280 7.52077 8.21279 0.96154 1.89609 277509 3.62990 4.45182 5.24214 6.00205 6.73274 7.43533 8.11090 0.95923 1.87936 276198 3.60861 4.42073 519974 5.94699 6.66378 7.35135 8.01089 0.95238 1.85941 2.72325 3.54595 4.32948 5.07569 5.78637 6.46321 7.10782 7.72173 0.94340 1.83339 267301 3.46511 421236 491732 5.58238 6.20979 6.80169 7.36009 0.93458 1.80802 262432 3.38721 4.10020 4.76654 5.38929 5.97130 6.51523 7.02358 2.0% 3.0% 3.75% 4.05 4.25% 5.0% 6.0% 7.0% 11 12 13 14 15 16 17 18 19 20 25 30 10.36763 11.25508 12.13374 13.00370 13.86505 14.71787 15.56225 16.39827 17.22601 18.04555 22.02316 25.80771 9.78585 10.57534 11.34837 12.10625 12.84926 13.57771 14.29187 14.99203 15.67846 16.35143 19.52346 22.39646 9.25262 9.95400 10,63496 11.29607 11.93794 12.56110 13.16612 13.75351 1432380 1487747 17.41315 19.60044 8.87979 9.52269 10.14236 10.73962 1131530 11.87017 12.40498 12.92046 13.41731 13.89620 16.04320 17.82925 8.76048 9.38507 9.98565 10.56312 11.11839 11.65230 12.16567 12.65930 13.13394 13.59033 15.62208 17.29203 8.64354 925039 9.83251 10.39090 10.92652 11.44031 11.93315 12.40590 12.85938 13.29437 15.21734 16.77902 8.30641 8.86325 9.39357 9.89864 10.37966 1083777 1127407 1168959 12.08532 12.46221 14.09394 15.37245 7.88687 8.38384 8.85258 9.29498 9.71225 10.10590 10.47726 10.82760 11.15812 11.46992 12.78336 13.76483 7.49867 7.94269 8.35765 8.74547 9.10791 9.44665 9.76322 10.05909 10.33560 10.59401 11.65358 12.40904 10.0% 11.0% 13.0% Present Value of Annuity of $1 Periods 8.0% 9.0% 1 0.92593 0.91743 2 1.78326 1.75911 3 2.57710 2.53129 4 3.31213 3.23972 5 3.99271 3.88965 6 4.62288 448592 7 5.20637 5.03295 8 5.74654 5.53482 9 6.24689 5.99525 10 6.71008 6.41766 Present Value of Annuity of $1 Periods 8.0% 9.0% 0.90909 1.73554 2.48685 3.16987 3.79079 4.35526 4.86842 5.33493 5.75902 6.16657 0.90090 1.71252 2.44371 3.10245 3.69590 4.23054 4.71220 5.14612 5.53705 5.88923 12.0% 0.89286 1.69005 2.40183 3.03735 3.60478 4.11141 456376 496754 5.32825 5.65022 0.83456 166810 236115 297447 3.51723 3.99755 14.0% 0.87719 1.54666 2.32163 291371 3.43300 3.88867 4.28830 4.63885 494637 5.21612 15.0% 0.86957 1.62571 2.28323 2.85498 3.35216 3.78448 4.16042 4.48732 4.77158 5.01877 20.0% 0.83333 1.52778 2.10648 2.58873 2.99061 3.32551 3.60459 3.83716 4.03097 4.19247 25.0% 0.80000 1.44000 1.95200 2.36160 268928 2.95142 3.16114 3.32891 3.46313 3.57050 4.79877 5.13166 5.42624 11.0% 12.0% 13.0% 14.0% 15.0% 20.0% 25.0% 11 12 13 14 15 16 17 18 19 20 25 30 7.13896 7.53608 7.90378 8.24424 8.55948 8.85137 9.12164 9.37189 9.60360 9.81815 10.67478 11.25778 6.80519 7.16073 7.48690 7.78515 8.05069 8.31256 8.54363 8.75563 8.95011 9.12855 9.82258 10.27365 10.0% 6.49506 6.81369 7.10336 7.36669 7.60608 7.82371 8.02155 8.20141 8.36492 8.51356 9.07704 9.42691 6.20652 6.49236 6.74987 6.98187 7.19087 7.37916 7.54879 7.70162 783929 7.96333 8.42174 8.69379 593770 6.19437 6.42355 6.62817 6.81086 6.97399 7.11963 7.24967 7.36578 7.46944 7.84314 8.05518 5.68694 5.91765 6.12181 6.30249 6.46238 6.60388 6.72909 6.83991 6.93797 7,02475 7.32998 7.49565 5.45273 5.66029 5.84236 6.00207 6.14217 6.26506 6.37286 6.46742 6.55037 6,62313 6.87293 7.00266 5.23371 5.42062 5.58315 5.72448 5.84737 5.95423 6.04716 6.12797 6.19823 6.25933 6.46415 6.56598 4.32705 4.43922 4.53268 4.61057 4.67547 4.72956 4.77463 4.81219 4.84350 4.86958 4.94759 4.97894 3.65640 3.72512 3.78010 3.82408 3.85926 3.88741 3.90993 3.92794 3.94235 3.95388 3.98489 3.99505 2.0% 3.0% 3.75% 4.ON 4.25% 5.0% 6.0% 7.0% 1.00000 202000 3.06040 4.12161 5.20404 6.30812 743428 8.58297 9.75463 10.94972 1.00000 2.03000 3.09090 4.18363 5.30914 6.46841 7.66245 8.89234 10.15911 11.46388 1.00000 203750 311391 4.23058 5.38933 6.59143 783861 9.13255 10.47503 11.86784 100000 2.04000 3.12160 4.24546 5.41632 6.63290 789829 921423 10.58280 12.00611 1.00000 204250 3.12931 4.26230 5.44345 6.67480 7.95848 9.25671 10.69182 12.14622 100000 205000 315250 4.31013 5.52563 6.80191 8:14201 9.54911 11.02656 12.57789 1.00000 2.06000 318360 4.37462 5.63709 6.97532 8.39384 9.89747 11.49132 13.18079 1.00000 2.07000 3.21490 4.43994 5.75074 7.15329 8.65402 10.25980 11.97799 13.81645 Future Value of Annuity of $1 Periods 1.0% 1 1.00000 2 2.01000 3 3.03010 4 4.06040 5 5.10101 6 6.15202 7 7.21354 8 8.28567 9 9.36853 10 10.46221 Future Value of Annuity of $1 Periods 1.0% 11 11.56683 12 12.68250 13 13.80933 14 14.94742 15 16.09690 16 17.25786 17 18.43044 18 19.61475 19 20.81090 20 22.01900 25 2824320 30 34.78489 Future Value of Annuity of $1 Periods 8.0% 2.0% 3.0% 4.0 4.25% 5.0% 6.0% 7.0% 12.16872 13.41209 14.68033 15.97394 17.29342 18.63929 20.01207 21.41231 22.84056 24.29737 32.03030 40.56808 12.80780 14.19203 15.61779 17.03632 18.59891 20.15688 21.75159 23.41444 25.11687 26.87037 36.45926 47.57542 3.75% 13.31288 1481212 16.36757 17.98135 19.65565 21.39274 23.19497 25.06478 27.00471 29.0179 40.27112 53.79924 13.48635 15.02581 16.62684 18.29191 20.02359 21.82453 23.69751 25.64541 2767123 2977808 41.64591 56.08494 13.66244 15.24309 16.89092 18.60879 20.39966 22.26665 24 21298 26.24203 28.35732 30.56250 43.07648 58.48553 14.20679 15.91713 17.71298 19.59863 21.57856 23.65749 25.84037 28.13238 30.53900 33.06595 47.72710 66.43885 14.97164 16.86994 18.88214 2101507 23.27597 25.67253 28.21288 30.90565 33.75999 36.78559 54.86451 79.05819 15.78360 17.88845 20.14064 22.55049 25.12902 27.88805 30.84022 33.99903 37.37896 40.99549 63.24904 94.46079 9.0% 11.0% 12.05 14.0% 25.0% 10.0% 1.00000 210000 331000 464100 6.10510 771561 9.48717 11.43589 13.57948 15.93742 1.00000 2.11000 3.34210 470973 6.22780 7.91286 9.78327 11.85943 14.16397 16.72201 1.00000 2 12000 3.37440 4.77933 6,35285 8.11519 10 08901 12.29969 14.77566 17.54874 13.0% 1.00000 2.13000 3.40590 4.84980 6.48027 8.32271 10.40456 12.75726 15.41571 18.41975 1.00000 2.14000 3.43960 492114 6.61010 8.53552 10.73049 13.23276 16.08535 19.33730 15.0% 1.00000 2.15000 3.47250 4.99337 6.74238 8.75374 11.06680 13.72682 16.78584 20.30372 20.0% 1.00000 2.20000 3.64000 5.36800 7.44160 9.92992 12.91590 16.49908 20.79890 25.95868 1.00000 2.25000 3.81250 5.76563 8.20703 11.25879 15.07349 19.84186 25.80232 33.25290 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 1 1.00000 1.00000 2 2.08000 209000 3 3.24640 3.27810 4 4.50611 4.57313 5 5.86660 5.98471 6 7.33593 7.52333 7 8.92280 9.20043 8 1063663 11.02847 9 12.48756 13.02104 10 14.48656 15. 19293 Future Value of Annuity of $1 Periods 8.0% 9.0% 11 16.64549 17.56029 12 18.97713 20.14072 13 21.49530 22.95338 14 24.21492 26.01919 15 27.15211 29.36092 16 30.32428 33.00340 17 33.75023 36.97370 18 37.45024 41.30134 19 41.44626 46.01846 20 45.76196 51.16012 25 73.10594 84.70090 30 113.28321 136.30754 20.0% ===% 18.53117 21.38428 2452271 27.97498 3177248 35.94973 40.54470 45.59917 51.15909 57 27500 98.34706 16449002 19.56143 2271319 26.21164 30.09492 34.40536 39.18995 4450084 50.39594 56.93949 6420283 11441331 199.02088 20.65458 24. 13313 28.02911 32 39250 37 27971 42.75328 18.88357 55.74971 63.43968 72.05244 133.33387 241.33258 2181432 25.65018 29.98470 34 88271 40.41745 46.67173 53.73906 61.72514 70.74941 8094583 155.61956 293.19922 23.04452 27.27075 32.08365 37.58107 43.84241 50.98035 59.11760 68.39407 78.96923 9102493 181.87083 356.78585 24.34928 29.00167 34.35192 40.50471 47.58041 55.71747 6507509 75.83636 88.21181 10244358 212.79302 434.74515 32.15042 39.58050 48.49660 59. 19592 7203511 87.44213 105.93056 128. 11667 154.74000 186.68800 471.98108 1181.88157 25.0% 42.56613 54.20766 68.75958 86.94947 109.68684 138. 10855 173.63568 218.04460 273.55576 342.94470 1054.79118 3227.17427 2.0% 3.0% 3.75% 4.0% 4.25% 5.0% 6.0% 7.0% Present Value of $1 Periods 1.0% 1 0.99010 2 0.98030 3 0.97059 4 0.96098 5 0.95147 6 0.94205 7 0.93272 8 0.92348 9 0.91434 10 0.90529 Present Value of $1 Periods 1.0% 0.98039 0.96117 0.94232 0.92385 0.90573 0.88797 0.87056 0.85349 0.83676 0.82035 0.97087 0.94260 0.91514 0.88849 0.86261 0.83748 0.81309 0.78941 0.76642 0.74409 0.96386 0.92902 0.89544 0.86307 0.83188 0.80181 0.77283 0.74490 0.71797 0.69202 0.96154 0.92456 0.88900 0.85480 0.82193 0.79031 0.75992 0.73069 0.70259 0.67556 0.95923 0.92013 0.88262 0.84663 0.81212 0.77901 0.74725 0.71679 0.68757 0.65954 0.95238 0.90703 0.86384 0.82270 0.78353 0.74622 0.71068 0.67684 0.64461 0.61391 0.94340 0.89000 0.83962 0.79209 0.74726 0.70496 0.66506 0.62741 0.59190 0.55839 0.93458 0.87344 0.81630 0.76290 0.71299 0.66634 0.62275 0.58201 0.54393 0.50835 2.0% 3.0% 3.75% 4.25% 5.0% 7.0% 11 12 13 14 15 16 17 18 19 20 25 30 0.89632 0.88745 0.87866 0.86996 0.86135 0.85282 0.84438 0.83602 0.82774 0.81954 0.77977 0.74192 0.80426 0.78849 0.77303 0.75788 0.74301 0.72845 0.71416 0.70016 0.68543 0.67297 0.60953 0.55207 0.72242 0.70138 0.68095 0.66112 0.64186 0.62317 0.60502 0.58739 0.57029 0.55368 0.47761 0.41199 0.66701 0.54290 0.61966 0.59726 0.57568 0.55487 0.53481 0.51548 0.49685 0.47889 0.39838 0.33140 4.0% 0.64958 0.62450 060052 0.57748 0.55526 053391 0.51337 0.49363 0.47454 0.45639 0.37512 0.30832 0.63265 0.60686 0.58212 0.55839 0.53562 0.51379 0.49284 0.47275 0.45348 0.43499 0.35326 0.28689 0.58468 0.55684 0.53032 0.50507 0.48102 0.45811 0.43630 0.41552 0.39573 0.37689 0.29530 0.23138 6.0% 0.52679 0.49697 0.46884 0.44230 0.41727 0.39365 0.37136 0.35034 0.33051 0.31180 0.23300 0.17411 0.47509 0.44401 0.41496 0.38782 0.36245 0.33873 0.31657 0.29586 0.27651 0.25842 0.18425 0.13137 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% 15.0% 25.0% Present Value of $1 Periods 8.0% 1 0.92593 2 0.85734 3 0.79383 4 0.73503 5 0.68058 6 0.63017 7 0.58349 8 0.54027 9 0.50025 10 0.46319 Present Value of $1 Periods 8.0% 0.91743 0.84168 0.77218 0.70843 0.64993 0.59627 0.54703 0.50187 0.46043 0.42241 0.90909 0.82645 0.75131 0.68301 0.62092 0.56447 0.51316 0.46651 0.42410 0.38554 0.90090 0.81162 0.73119 0.65873 0.59345 0.53454 0.48166 0.43393 0.39092 0.35218 0.89286 0.79719 0.71178 0.63552 0.56743 0.50663 0.45235 0.40388 0.35061 0.32197 0.88496 0.78315 0.69305 0.61332 0.54276 0.48032 0.42506 0.37616 0.33288 0.29459 0.87719 0.76947 0.67497 0.59208 0.51937 0.45559 0.39964 0.35056 0.30751 0.26974 0.86957 0.75614 0.65752 0.57175 0.49718 0.43233 0.37594 0.32690 0.28426 0.24718 20.0% 0.83333 0.69444 0.57870 0.48225 0.40188 0.33490 0.27908 0.23257 0.19381 0.16151 0.80000 0.64000 0.51200 0.40960 0.32768 0.26214 0.20972 0.16777 0.13422 0.10737 9.0% 11.0% 12.0% 13.0% 14.0% 20.0% 25.0% 11 12 13 14 15 16 17 18 19 20 25 30 0.42888 0.39711 0.36770 0.34046 0.31524 0.29189 0.27027 0.25025 0.23171 0.21455 0.14602 0.09938 0.38753 0.35553 0.32618 0.29925 0.27454 0.25187 0.23107 0.21199 0.19449 0.17843 0.11597 0.07537 10.0% 0.35049 0.31863 0.28966 0.26333 0.23939 0.21763 0.19784 0.17986 0.16351 0.14854 0.09230 0.05731 0.31728 0.28584 0.25751 0.23199 0.20900 0.18829 0.16963 0.15282 0.13768 0.12403 0.07351 0.04368 0.28748 0.25668 0.22917 0.20462 0.18270 0.16312 0.14564 0.13004 0.11611 0.10367 0.05882 0.03338 0.26070 0.23071 0.20416 0.18058 0.15989 0.14150 0.12522 0.11081 0.09806 0.08678 0.04710 0.02557 0.23662 0.20756 0.18207 0.15971 0.14010 0.12289 0.10780 0.09456 0.08295 0.07276 0.03779 0.01963 15.0% 0.21494 0.18691 0.16253 0.14133 0.12289 0.10686 0.09293 0.08081 0.07027 0.06110 0.03038 0.01510 0.13459 0.11216 0.09346 0.07789 0.06491 0.05409 0.04507 0.03756 0.03130 0.02608 0.01048 0.00421 0.08590 0.06872 0.05498 0.04398 0.03518 0.02815 0.02252 0.01801 0.01441 0.01153 0.00378 000124 2.0% 3.0% 3.75% 4.0% 4.25% 6.0% 7.0% Future Value of $1 Periods 1.0% 1 1.01000 2 1.02010 3 1.03030 4 1.04060 5 1.05101 6 1.06152 7 1.07214 1.08286 9 1.09369 10 1.10462 Future Value of $1 Periods 1.0% 1.02000 1.04040 1.06121 1.08243 1.10408 1.12616 1.14869 1.17166 1.19509 1.21899 103000 1.06090 1,09273 1.12551 1.15927 1.19405 1.22987 1.26677 1.30477 1.34392 103750 107641 1.11677 1.15865 1.20210 1.24718 129395 134247 1.39281 1.44504 1.04000 1.08160 1.12486 1.16986 1.21665 1.26532 131593 136857 1.42331 1.48024 1.04250 1.08681 1.13300 1.18115 1.23135 1.28368 1.33824 1.39511 1.45440 1.51621 5.0% 1.05000 1.10250 1.15763 1.21551 1.27628 1.34010 1.40710 1.47746 1.55133 1.62889 1.06000 1.12360 1.19102 1.26248 1.33823 1.41852 1.50363 1.59385 1.68948 1.79085 107000 1.14490 1.22504 1.31080 1.40255 1.50073 1.60578 1.71819 1.83846 1.96715 3.75% 4.25% 6.0% 7.0% 11 12 1.58065 1.54783 171786 1.89830 2.01220 2.13293 13 14 179087 2.26090 15 16 17 18 19 20 25 30 1.11567 1.12683 1.13809 1.14947 1.16097 1.17258 1.18430 1.19615 1.20011 1.22019 1.28243 1.34785 2.0% 1.24337 1.26824 1.29361 1.31948 1.34587 1.37279 1.40024 142825 1.45681 1.48595 1.64061 181136 3.0% 1.38423 1.42575 1.46853 1.51259 1.55797 1.60471 165285 1.70243 1.75351 1.80611 2.09378 2.42726 1.49923 1.55545 161378 167430 173709 1.80223 186981 1.93993 201268 208815 251017 3.01747 153945 1.60103 166507 1.73168 1.80094 1.87258 1.94790 202582 2.10585 2.19112 2.66584 3.24340 1.85699 1.94633 2.02905 2.11529 2.20519 2.29891 2.83075 3.48564 5.0% 1.71034 1.79586 1.88565 197993 2.07893 2.18287 2.29202 2.40662 2.52695 265330 3.38635 4.32194 2.39656 2.54035 2.69277 2.85434 3.02560 3.20714 4.29187 5.74349 2. 10485 2.25219 2.40985 2.57853 2.75903 2.95216 3.15882 3.37993 3.61653 3.86968 5.42743 7.61226 Future Value of $1 Periods 8.05 11.0% 12.0% 15.0% 20.0% 25.0% 1 2 3 4 5 6 7 8 9 10 1.08000 1.16640 1.25971 1.36049 1.46933 1.58687 1.71382 1.85093 1.99900 2.15892 9.0% 1.09000 1.18810 1.29503 1.41158 1.53862 167710 1.82804 1.99256 2.17189 236736 10.0% 1.10000 1.21000 1.33100 1.45410 1.61051 1.77156 1.94872 214359 2.35795 2.59374 111000 1.23210 136753 151807 1.68506 187041 207616 230454 255804 283942 1.12000 1.25440 1.40493 157352 1.76234 197382 221058 2.47596 277308 3.10585 13.0% 1.13000 127690 1.44290 1.63047 1.84244 208195 235251 265844 3.00404 3.39457 14.0% 1.14000 1.29960 1.48154 168896 1.92541 2.19497 2.50227 2.85259 3.25195 3.70722 1.15000 132250 1.52088 1.74901 201136 2.31306 2.66002 3.05902 3.51788 4.04556 1.20000 1.44000 1.72800 2.07360 2.48832 2.98598 3.58318 4.29982 5.15978 6.19174 1.25000 1.56250 1.95313 2.44141 3.05176 3.81470 4.76837 5.96046 7.45058 9.31323 Future Value of $1 Periods 8.0% 9.0% 100% 11.0% 13.0% 15.0% 20.0% 25.0% 2.33164 3.83586 2.51817 11 12 13 14 15 16 17 2.71962 2.93719 3.17217 3.42594 3.70002 3.99602 4.31570 4.66096 6.84848 10.06266 2.58043 281266 3.06580 3.34173 3.64248 3.97031 4.32763 4.71712 5.14166 5.60441 8.62308 13.26768 2.85312 3.13843 3.45227 3.79750 4.17725 459497 5.05447 5.55992 6.11591 6.72750 10.83471 17.44940 3.15176 3.49845 3.88328 43104 4.78459 5.31089 5.89509 6.54355 7.26334 8.05231 13.58546 22.89230 12.05 3.47855 3.89598 4.36349 488711 5.47357 6.13009 6.86604 7.58997 8.61276 9.64629 17.00005 29.95992 4.89801 5.53475 6.25427 7.06733 7.98608 9.02427 10.19742 1152309 21 23054 39.11590 14.0% 4.22623 4.81790 5.49241 6.26135 7.13794 & 13725 9.27646 10.57517 12.05569 13.74349 26.46192 5095016 4.65239 5.35025 6.15279 7.07571 8.13705 9.35762 10.76126 12.37545 14 23177 16.36654 32.91895 66.21177 7.43008 8.91610 10.69932 12.83918 15.40702 18.48843 22.18611 26.62333 31.94800 38.33760 95.39622 237.37631 11.64153 14 55192 18.18989 22.73737 28.42171 35.52714 44.40892 55.51115 69.38894 86.73617 264.69780 807.79357 18 19 20 25 30