Arrange in Excel the following accounts and their relevant amounts to create a properly labeled and formatted comparative income statement for Diaz Manufacturing, including the following sub-total titles were appropriate:

Earnings before interest, taxes, depreciation and amortization, Earnings before interest and taxes,

Earnings before taxes.

Note all values are in millions.

2017 Values 2016 Values

Selling and administrative expenses 231.1 197.4 Interest expense 5.6 18.0 Taxes 44.3 16.1 Cost of goods sold 1,081.1 974.8 Depreciation & amortization 83.1 75.3

Net sales 1,563.7 1,386.7