I only need question 3 answered, thank you!

1. When reconciling net income to cash flows from operating activities using the indirect method, increases in inventory are (added, subtracted).

2. When reconciling COGS to Cash Paid to suppliers using the direct method, increases in inventory are (added, subtracted).

3. Hint: The answers in 1 and 2 above are opposite. Despite this, both the direct and indirect methods get the same cash flow from operating activities. Why is this true?