Which of the following are added to (as opposed to subtracted from) cash paid to vendors in calculating Cost of Goods Sold?

Select one:

a.Increase in Accounts Payable and Increase in Inventory

b.Decrease in Accounts Payable and Increase in Inventory

c.Decrease in Accounts Payable and Decrease in Inventory

d.Increase in Accounts Payable and Decrease in Inventory