An increase in a current liability such as Accounts Payable causes the operating cash flow to be higher than income under the accrual-basis. With respect to inventory, what is the rationale behind the increase in Accounts Payable? O An accounts payable increase has no effect on cash flows. O An increase in accounts payable causes the inventory account to increase and therefore, cash flows increase. O An accounts payable increase represents invoices for inventory not paid in the current year. O An accounts payable increase represents the current year invoices as well as a portion of last year's invoices paid