Suppose someone at extension 214 dials a supplier's mobile number. The PBX sees that the number belongs to no extension of its own and sends the carrier a SIP message called an INVITE. The SIP standard, RFC 3261, walks through a tutorial call with this pattern.
The INVITE says who is calling and which number they want. It also carries a session description, attached the way a document is attached to an email. That description lists the audio formats the PBX can use and the address where the PBX wants to receive audio.
The carrier replies with 100 Trying, which means the request arrived and is being routed. It works out which network serves the supplier's number and passes the call toward it. This happens during setup. The mobile network is involved before the call is answered.
Next a 180 Ringing message comes back. It reports that the far end is alerting the supplier, and the caller at extension 214 hears ringback. When the supplier answers, a 200 OK arrives. It carries the other side's session description, with the audio format chosen and the address where audio should be sent. The PBX confirms with an ACK. RFC 3261 calls this exchange of two descriptions "a simple offer/answer model." Once it completes, both sides know what kind of audio to send and where to send it.
Other outcomes replace parts of this sequence. A busy or declined call returns an error where the 200 OK would have been, and some carriers ask the PBX to prove its identity before they accept the INVITE.