A Company Uses the Indirect Method to Prepare the Statement

A company uses the indirect method to prepare the statement of cash flows. It presents the following amounts on its financial statements. *Relates solely to the acquisition of inventory
What will appear in the operating activities section related to accounts payable?

A) The increase of $10,000 will be subtracted from net income.
B) The increase of $10,000 will be added to net income.
C) The increase of $10,000 will be subtracted from cost of goods sold.
D) The increase of $10,000 will be added to cost of goods sold.