When computing quot;cash paid to suppliers for purchase of Inventory reported in the Operating Activities section of Statement of Cash Flowsquot;

When computing “cash paid to suppliers for purchase of Inventory reported in the Operating Activities section of Statement of Cash Flows” why we use the formula
Cash paid=purchased + Accounts payable(decreased) or Cash paid=purchased-Accounts payable (increased)?
Purchased=COGS+ MI (increased)
 
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