1.Output flow: Enter=SUMIF (83; E3) ">0" I B9: E9) -F3 in cell F9 and copy it in cells F10:F12.
2. Input Flow: Enter=sUMIF (B3 ;B6 I ">0" I 89 : 812) -87 in cell B14 and copy it in cells CI4:EI4.
3. Enter =OFFSET (A$14, 0 I ROW (AI) ) in cell GI0 and copy it in cells Gl1:G13 to transpose the input flow to column G.
4. Enter 0 in each of G9 and F13 to indicate that Nl has no input flow and N5 has no output flow (per spreadsheet definitions).
5. Enter =F9-G9 in cell H9 and copy it in cells HIO:H13 to compute the net flow.