Problem: For project Z, Year 5 inventories increase by $7,000, accounts receivables increase by $5,000 and accounts payables increase by $4000. Calculate the resulting increase or decrease in net operating working capital for Year 5:
a) increase by $12,000
b) decrease by $4,000
c) increase by $8,000
d) increase by $5,000
e) decrease by $7,000
f) decrease by $8,000