Calculate Enterprise Value of Caterpilar (CAT) using both accounting and efficient market approaches for Dec-31-2018. Use Excel and Please explain process as well. Thank you.

Balance Sheet Balance Sheet as of Dec-31-2017 Jun-30-2018 Total Cash & ST Investments 8,714.0 10,018.0 12,340.0 0 11,255.0 Finance Div. Loans and Leases, ST Finance Div. Other Curr. Assets 0 Gross Property, Plant & Equipment 13,574 Net Property, Plant& Equipment 2 4 13,542.0 Finance Div. Loans and Leases, LT Finance Div. Other LT Assets Accounts Receivable Long-Term Deferred Tax Assets, LT 2 LIABILITIES 5 5,484.0 Curr. Port. of LT Debt Curr. Port. of Cap. Leases Finance Div. Debt Current 11,026.0 12,429.0 10,266.0 11,583.0 11,583.0 393.0 233.0 355.0 354.0 Finance Div. Other Curr. Liab. Uneamed Revenue, Current 3,299.0 3,449.0 3,735.0 Other Current Liabilities 7.,980.0 7,982.0 7,549.0 8.163.0 Long-Term Debt l Leases Finance Div. Debt Non-Curr. 15,918.0 15,185.0 15,717.0 17450.0 16,995.0 16,590.0 396.0 432.0 437.0 455.0 8,365.0 8,092.0 3,520.0 7.441.0 Pension & Other Post-Retire. Benefits 3,657.0 3.518.0 Other Non-Current Liabilities 4,429.0 248 Total Liabilities 5,593.0 5,640.0 5,715.0 5,827.0 5,804.0 Common Stock Additional Paid In Capital Retained Earnings Stock 26,301.0 28,657.0 30,384.0 30,427.0 (17,005.0) (18,028.0) (1,568.0) 15,850.0 Comprehensive Inc. and Other Total Common Equity 15,206.0 15,437.0 Mir Total Equity 14,942.0 15,890.0 14,080 15,478.0 Total Liabilities And Equity Supplemental Items Total Shares Out. on Filing Date Total Shares Out. on Balance Sheet Date 597.6 590.1 575.5 $22.92 25.04 Book Value/Share 5,386.0 6,667.0 7,641.0 5,925.0 7.439.0 Tangible Book Value Tangible Book Value/Share Total Debt Net Debt 35,776.0 28.587.0 36,541.0 27.499.0 28,284.0 28,386.0 29,625.0 30,183.0 4,211.0 NA NA NA 3,446.0 NA Debt Equiv. of Unfunded Proj. Benefit Obligation Total Minority Interest Raw Materials Inventory Work in Progress Inventory Finished Goods Inventory Accounts Construction in Progress Full Time Employees Assets on Oper. Lease, Gross Assets on Oper. Lease, Accum. Depr 17,700.0 17,300.0 16.900.0 May-06-2019 Restatement Type Balance Sheet Balance Sheet as of Dec-31-2017 Jun-30-2018 Total Cash & ST Investments 8,714.0 10,018.0 12,340.0 0 11,255.0 Finance Div. Loans and Leases, ST Finance Div. Other Curr. Assets 0 Gross Property, Plant & Equipment 13,574 Net Property, Plant& Equipment 2 4 13,542.0 Finance Div. Loans and Leases, LT Finance Div. Other LT Assets Accounts Receivable Long-Term Deferred Tax Assets, LT 2 LIABILITIES 5 5,484.0 Curr. Port. of LT Debt Curr. Port. of Cap. Leases Finance Div. Debt Current 11,026.0 12,429.0 10,266.0 11,583.0 11,583.0 393.0 233.0 355.0 354.0 Finance Div. Other Curr. Liab. Uneamed Revenue, Current 3,299.0 3,449.0 3,735.0 Other Current Liabilities 7.,980.0 7,982.0 7,549.0 8.163.0 Long-Term Debt l Leases Finance Div. Debt Non-Curr. 15,918.0 15,185.0 15,717.0 17450.0 16,995.0 16,590.0 396.0 432.0 437.0 455.0 8,365.0 8,092.0 3,520.0 7.441.0 Pension & Other Post-Retire. Benefits 3,657.0 3.518.0 Other Non-Current Liabilities 4,429.0 248 Total Liabilities 5,593.0 5,640.0 5,715.0 5,827.0 5,804.0 Common Stock Additional Paid In Capital Retained Earnings Stock 26,301.0 28,657.0 30,384.0 30,427.0 (17,005.0) (18,028.0) (1,568.0) 15,850.0 Comprehensive Inc. and Other Total Common Equity 15,206.0 15,437.0 Mir Total Equity 14,942.0 15,890.0 14,080 15,478.0 Total Liabilities And Equity Supplemental Items Total Shares Out. on Filing Date Total Shares Out. on Balance Sheet Date 597.6 590.1 575.5 $22.92 25.04 Book Value/Share 5,386.0 6,667.0 7,641.0 5,925.0 7.439.0 Tangible Book Value Tangible Book Value/Share Total Debt Net Debt 35,776.0 28.587.0 36,541.0 27.499.0 28,284.0 28,386.0 29,625.0 30,183.0 4,211.0 NA NA NA 3,446.0 NA Debt Equiv. of Unfunded Proj. Benefit Obligation Total Minority Interest Raw Materials Inventory Work in Progress Inventory Finished Goods Inventory Accounts Construction in Progress Full Time Employees Assets on Oper. Lease, Gross Assets on Oper. Lease, Accum. Depr 17,700.0 17,300.0 16.900.0 May-06-2019 Restatement Type