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Using the Direct Method - which is the correct method to calculate 'Cash paid for inventory'? Cost of Goods Sold Expense - Increase in Inventory

Using the Direct Method - which is the correct method to calculate 'Cash paid for inventory'?

Cost of Goods Sold Expense - Increase in Inventory + Increase in Accounts Payable = Cash Paid for Inventory

Cost of Goods Sold Expense + Increase in Inventory + Increase in Accounts Payable = Cash Paid for Inventory

Cost of Goods Sold Expense - Increase in Inventory - Increase in Accounts Payable = Cash Paid for Inventory

Cost of Goods Sold Expense + Increase in Inventory - Increase in Accounts Payable = Cash Paid for Inventory

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