Cost of Goods Sold as Reported in the Income Statement

Cost of goods sold as reported in the income statement will be less than cash paid to suppliers if:

A) The increase in accounts payable is greater than the increase in inventory during the period.
B) The decrease in accounts payable is equal to the increase in inventory during the period.
C) The decrease in accounts payable is less than the decrease in inventory during the period.
D) The increase in accounts payable is equal to the decrease in inventory during the period.