In the file named Problem39data.xlsx, you are given data on clients audited by QXZ Inc. You are told if a given firm is large or small and if they passed or failed their June audit. If the firm is large and failed the June audit, their next audit will be in July. If the firm is large and passed the June audit, their next audit will be in September. If the firm is small, their next audit is in August. Create formulas that place the month of the next audit in column D.