Elan Pratice Question - R.34 Understanding Cash Flow Stmt something, only, suppliers

lxwarr30

FRA - Reading 34 - Understanding Cash Flow Statement:

For Question 37 - does anyone know why the answer does not incorporate COGS ($270 million) as part of cash paid to suppliers?

The answer only uses Purchases and deducts the Increase in Accounts Payable (ignoring COGS).

I may be overlooking something here but any input is much appreciated..Thanks