16. Use the spreadsheet below to answer the question that follows. A B 1 Sales Pizza-pick-up 25,000 2 Sales Pizza-delivery 35,000 3 Total sales 60,000 4 Variable expenses 30,000 5 Fixed expenses 10,000 6 Total expenses 40,000 7 Net income 20,000 8 An accountant is using the electronic spreadsheet above to prepare his forecast for the next year. After reviewing the data, the accountant decides to increase the content of cell B1 and B4 by 10%. Which of the cells will remain the same after these changes are made? An accountant is using the electronic spreadsheet above to prepare his forecast for the next year. After reviewing the data, the accountant decides to increase the content of cell B1 and B4 by 10%. Which of the cells will remain the same after these changes are made? A. B2 B. B3 C. B6 D. B7 17. At the end of a given financial period, an accountant purposely fails to record the appropriate deferral entries for expenses that were paid in advance. This will result in which of the potentially fraudulent manipulations of the financial statements? A. The current period's liabilities will be overstated. B. The next period's earnings will be overstated. C. The current period's net profit will be overstated. D. The next period's cost of goods sold will be overstated