Question: Cost of goods sold as reported in the income statement will be less than cash paid to suppliers if:

Correct Answer: The decrease in accounts payable is equal to the increase in inventory during the period.

Can you please explain this to me like I'm 5? I'm having a hard time conceptualizing why this is the correct answer and the relationship between COGS, Inventory, Accounts Payable, and Cash in general. Please explain it in a way that if the professor were to change the wording of the question I'd be able to understand it regardless. I appreciate it.