ou can use this worksheet tab to explore why changes in various balance sheet accounts have what may be somewhat puzling impact the cash flow statemeat. or example why does buying something on credit (accounts payable) appear as a cash inflow, or extending credit (accounts receivable) appear as a cash outflow. fou can use this worksheet to evaluate these perhaps confusing changes. See the red comment triangle for instructions. This tab is not graded. ou can use this worksheet tab to explore why changes in various balance sheet accounts have what may be somewhat puzling impact the cash flow statemeat. or example why does buying something on credit (accounts payable) appear as a cash inflow, or extending credit (accounts receivable) appear as a cash outflow. fou can use this worksheet to evaluate these perhaps confusing changes. See the red comment triangle for instructions. This tab is not graded