Does account payable go at the start of the capital budgeting report as a positive cash flow at the start or a negative cash flow?

Heres the example.

"If the directors approve the Luddenham store Lovisa anticipates that the store will require $400,000 of inventory today, on top of the existing level of $28.4 million. Accounts payable will increase by $270,000 in 2020, and accounts receivable will increase from the current figure as stated on the HY20 Balance Sheet (see Presentation) to $7.4 million if the Luddenham store proceeds."