Why do we forecast accounts payable based on COGS rather than sales?

Group of answer choices

Because we also forecast accounts receivable based on COGS, and we want to be consistent

Because COGS and accounts payable are both based on what we need to pay our suppliers to purchase inputs to produce our products

Because our COGS predictions are more stable than our sales predictions, and this will give us more stable forecasts for accounts payable

Because we forecast inventory based on sales, and we do not want to tie too many predictions to sales