Help with using an SQL statement in Power Query to extract data from an Excel workboook

[ND_Pard]

Currrently the M Language in a Power Query that extracts data from a workbook looks like:
let
Source = Excel.Workbook(File.Contents("P:\So Fiscal Administration\Cost Centers\PeopleSoft_Accounts_SAMIS_Object_Codes.xls"), null, true),
Acct_Codes1 = Source{[Name="Acct_Codes"]}[Data]
in
Acct_Codes1

How would I change the above if I wanted to use an SQL statement like the following to extract the data:
Select Acct, Acct_Descr from Acct_Codes

Note: I know I could use the former code and then remove other columns, but I'm curious if I can use the latter code; i.e., can I use an SQL select statement in the top code?

Thanks in advance..

[smpa01]

@ND_Pard there is a way. If you have premium workspace, bring your data to datamart and the world of SQL is open to you.

[StefanoGrimaldi]

you cant use sql statement on a excel data extraction.