$3.$ Classify all income statement and balance sheet items as either operating or non$-$operating. Highlight all operating items in green and all non$-$operating items in yellow. For classifications that are subject to debate $($i$.$e$.,$ non$-$traditional accounts that were not covered in the textbook or videos$),$ provide arguments to support your classification. You can use a cell comment or a textbox to provide your arguments.

$4.$ Perform a complete disaggregation of ROE for each of the years in the tables. Please show Excel Calculations. Include the results of your analysis on the Summary tab of the Excel file. Use formulas in Excel to compute the components of ROE so that I can replicate your work. You should assume that the statutory tax rate $($including both federal and state taxes$)$ is $21\%$ for the last few years