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

lucasg85

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