a corporation is considering expanding operations. with the capital expansion, the current accounts are expected to change. management expects cash to increase by $20,000, accounts receivable by $40,000, and inventories by $60,000. at the same time accounts payable will increase by $50,000, accruals by $10,000, and long-term debt by $100,000. what is the change in net working capital? increase of $120,000 decrease of $60,000 decrease of $120,000 increase of $60,000