The following information is available for Poor Things Company for $2023$:

$A$

Accounts payable is used solely for the purchase of inventory.

Required: What was the cost of goods sold?

The following information is available for Poor Things Company for $2022$:

B

Cost of Goods sold for $2022$

Increase $($decrease$)$ in trade accounts payable

$9000$

Increase $($decrease$)$ in merchandise inventory

$-5000$

Accounts payable is used solely for the purchase of inventory.

Required: What disbursements for purchases of inventory $($cash out$)$ for

$2022?$