A surgery center specializes in high-risk cardiovascular surgery. The center needs to forecast its profitabity over the next three years to plan for capital growth projects. For the first yeat, the hospita anticipates serving 1,200 patients, which is expected to grow by 9% per year. Based on current reimbursement formulas, each patent provides an average billing of 3125.000, which will grow by 2% each year, Howeyer, beconee of managed care, the center collects only 25% of bilings. Variable costs for supplies and trugs are calculated to be tow of bilings. Fixed costs for salaries, utiliten, and so on will amount to $20,000,000 in the first year and are assumed to increase by 5% per year. Develop a spreadsheet model to predict the net present value of profit over the next three yearn. Use a discount rate of 4%. Complete the accompaning soreadohent model for the costs in Year 1. Spreadsheet Model