purchases of inventory are on credit, and (4) all debits to Accounts Payable reflect cash payments for inventory. Required: Prepare a complete statement of cash flows using a spreadsheet using the indirect method. Note: Enter all amounts as positive values. purchases of inventory are on credit, and (4) all debits to Accounts Payable reflect cash payments for inventory. Required: Prepare a complete statement of cash flows using a spreadsheet using the indirect method. Note: Enter all amounts as positive values