0-6-7. Rock Castle Construction-Subsidiary account balances affected by processing purchasing and cash disbursement transactions Required For each of the following transactions, choose the subsidiary record or records affected by the transaction and the effect on each (increase or decrease) from the list provided. a. Inventory was received but not paid for on a purchase order. Payment terms were 2% 10, Net 30. 1. Inventory decrease, Accounts Payable decrease 2. Inventory decrease, Accounts Payable increase 3. Inventory increase, Accounts Payable increase 4. Inventory increase, Accounts Payable decrease 5. None of the above DO NOT COPY -COPYRIGHTED MATERIALS DO NOT COPY pter 6: Purchases and Cash Disbursements