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1.An increase in inventory of $350, a decrease in the bank balance of $500 and an increase in payables of $1,300 result in
A. A decrease in working capital of $1,450
B. An increase in working capital of $1,450
C. A decrease in working capital of $1,000
D. An increase in working capital of $1,000
2.Which of the following transactions would result in an increase in capital employed?
A. Paying a payable in cash
B. Increasing the bank overdraft to purchase a non-current asset
C. Selling inventory at a profit
D. Writing off a bad debts
