The Jones Company reports cost of goods sold for the current year of $290,000. However, the company’s Inventory balance rose during the period by $30,000 while its liability for merchandise purchases dropped by $17,000. On its statement of cash flows, the company is using the direct method of reporting its cash flows from operating activities. What amount will the company report as the cash paid for inventory purchases?

ans is d

Can anybody explain this using a T account  or in any simple form .Thanks a lot in advance