How should the payment to suppliers and employees in the cash flow form be calculated? I do n't know how to calculate it by direct method, can you tell me the detailed calculation? In my opinion, I think the payment to suppliers and employees is that (the cost of sales+change of inventory+change of account payable)+employees wages+change of wages payable. But I couldn't find the change of wages of payable. I want to know whether this method is correct.

Finally, can you check whether the data on my four forms is correct? If there are errors, you can list them and tell me the correct algorithm.

There are the website of data sheet and worksheet.

https://1drv.ms/u/s!AtcQmHcaGKTMiTOqNwP9mg_Pu9EV?e=81jvSt