How to use excel to compute for the cash flow provided (used) by operating activities of Sissy Company whether direct or indirect method.

Sissy Company provided the following comparative selected accounts of the statement of financial position: 12/31/2019 12/31/2020 Trade accounts receivable 1,200,000 800,000 Merchandise Inventory 1,000,000 650,000 Prepaid advertising 20,000 40,000 Trade accounts payable 700,000 550,000 Accrued salaries payable 80,000 60,000 Unearned rent income 30,000 50,000 The statement of comprehensive income showed the following information: Sales 9,000,000 Purchases 4,500,000 Rent Income 120,00 Salaries 1,200,000 Advertising 90,000 Other expenses 600,000 - During the period, 60% of the sales and 70% of the purchases were made on account