Acme Company makes all inventory purchases on account. During the current year, Acme's cost of goods sold expense is $$173,000$ and its cash payments to suppliers of inventory are $$159,000.$ Which combination of changes to the inventory and accounts payable balances during the year are consistent with the difference between cost of goods sold expense and cash payments to suppliers of inventory?

Inventory increased by $$17,000$ and accounts payable increased by $$31,000$

Inventory decreased by $$17,000$ and accounts payable decreased by $$31,000$

Inventory increased by $$17,000$ and accounts payable decreased by $$31,000$

Inventory decreased by $$17,000$ and accounts payable increased by $$31,000$

None of the above