A Company Uses the Direct Method to Prepare the Statement

A company uses the direct method to prepare the statement of cash flows. It presents the following amounts on its December 31, 2009 financial statements.
$$\begin{array} { | l | r | r | } \hline & \text { December 31, 2009 } & \text { December 31,2008 } \\\hline \text { Accounts receivable } & \$ 110,000 & \$ 100,000 \\\hline \text { Cost of goods sold } & 560,000 & \\\hline \text { Sales revenue } & 830,000 & \\\hline \text { Accounts payable* } & 75,000 & 67,000 \\\hline \text { Inventory } & 86,000 & 105,000 \\\hline \text { Salary payable } & 13,000 & 10,000 \\\hline \text { Salary expense } & 49,000 & 45,000 \\\hline\end{array}$$ *Relates solely to the acquisition of inventory
What will appear in the operating activities section related to accounts payable?

A) The increase of $8,000 will be subtracted from purchases to determine payments to suppliers.
B) The increase of $8,000 will be added to net income.
C) The increase of $8,000 will be added to purchases to determine payments to suppliers.
D) The increase of $8,000 will be subtracted from net income