Company	Compensation ($millions)	Return in 2012 (%)
Berkshire Hathaway	15.4	-36
Whole Foods Market	7.2	-35
Cincinnati Financial	5.3	-29
M&T Bank	6.6	-28
Kimco Realty	9	-25
People's United Financial	8.4	-20
Fastenal	9.5	-19
O'Reilly Automotive	20.5	-16
TECO Energy	6.9	-15
AGL Resources	9.7	-12
MeadWestvaco	9.2	-11
Sigma-Aldrich	4.7	-10
FLIR Systems	8.1	-10
Apartment Investment and Management	10	-10
Genuine Parts	8.6	-9
C.H. Robinson Worldwide	4.2	-8
Intuitive Surgical	6	-8
Total System Services	5	-7
Helmerich & Payne	7	-7
F5 Networks	10	-6
Newfield Exploration	10	-6
CenterPoint Energy	5.3	-4
Ryder System	5.5	-4
Gannett	16	-4
Kellogg	8.4	-3
Bemis	13.4	-3
First Horizon National	5.8	-2
Ameren	10.1	-2
Eastman Chemical	3.7	-1
International Game Technology	4.3	-1
McCormick & Company	11.5	0
PNC Financial Services Group	8.3	1
Carnival	8.2	2
Weyerhaeuser	11.7	2
Joy Global	12.7	2
St. Jude Medical	7.1	3
Huntington Bancshares	7.4	3
Sempra Energy	15	3
Moody's	6.3	4
Baker Hughes	10.7	4
Spectra Energy	12	4
MetroPCS Communications	7.1	5
American Electric Power	20.4	5
AmerisourceBergen	21.1	5
PACCAR	5	6
Allegheny Technologies	8.7	6
Comerica	12.6	6
Northern Trust	15.4	6
Rowan	4.9	7
NRG Energy	13	7
FMC	18	7
DTE Energy	21.6	7
Avery Dennison	6.7	8
Cabot Oil & Gas	13.2	8
Snap-on	3.8	9
Beam	8.7	9
C.R. Bard	8.7	9
Tenet Healthcare	9.1	9
Dominion Resources	13.1	9
International Flavors & Fragrances	4.5	10
Duke Energy	8.5	10
Humana	9.7	10
Public Service Enterprise Group	12.7	10
T. Rowe Price Group	11.6	11
W.W. Grainger	3.8	12
Hershey	5	12
United States Steel	10.7	12
BB&T	11.8	12
SunTrust Banks	13.8	13
Reynolds American	5.7	14
Edison International	11.8	14
EQT	5.7	15
Ecolab	7	15
Fifth Third Bancorp	7.8	15
Newmont Mining	9.5	15
Wisconsin Energy	11.6	15
McGraw-Hill	17.1	15
Ball	21.8	15
Applied Materials	8.4	17
Fluor	16.6	17
XL Group	17.9	17
Peabody Energy	21	17
Noble	5.1	18
Norfolk Southern	9.3	18
Progressive	11.3	18
TE Connectivity	4.6	19
PerkinElmer	6.3	19
Discover Financial Services	6.7	19
AES	8.5	19
CareFusion	8.6	19
Hess	10.6	19
Agilent Technologies	23.8	19
VF	25	19
U.S. Bancorp	7.2	20
Coca-Cola Enterprises	16.3	20
Motorola Solutions	18.5	20
Life Technologies	8	21
Harley-Davidson	10.1	21
Teradata	10.2	21
Covidien	20.5	21
Kimberly-Clark	4.7	22
United Parcel Service	8.9	22
Stanley Black & Decker	10.3	22
Sherwin-Williams	28	22
Tesoro	7.1	23
L-3 Communications Holdings	3.3	24
Textron	5.7	24
Corning	8.8	24
Chubb	9.1	24
Dover	9.8	24
Alcoa	9.1	25
Equifax	12	25
BorgWarner	7.9	26
HCP	10.2	26
Praxair	10.3	26
NYSE Euronext	12	26
Adobe Systems	12.3	26
Delphi Automotive	0.5	27
Aflac	7.6	27
Franklin Resources	10.3	27
Apple	12.8	27
Marathon Petroleum	19.3	27
Valero Energy	10.3	28
PepsiCo	18.5	28
E.I. du Pont de Nemours	3	29
Analog Devices	6.7	29
Cigna	7.2	29
Bank of New York Mellon	8.2	29
Whirlpool	9.4	29
Marathon Oil	16.1	29
Lennar	20.7	30
Texas Instruments	7.9	31
MetLife	12.3	32
Goodyear Tire & Rubber	12.8	32
PPG Industries	25	32
Verizon Communications	2.1	34
Pentair	6.1	35
Schlumberger	11.3	35
Gilead Sciences	7.6	37
Hewlett-Packard	10.3	37
IBM	22.6	37
Bristol-Myers Squibb	16	38
Baxter International	23.9	39
Ameriprise Financial	5.5	41
Honeywell International	35	41
EMC	11.7	42
Deere	5.2	47
DirecTV	38.9	48
General Dynamics	45	48
Pfizer	1.3	50
Eaton	14.7	50
Wells Fargo	6.8	51
Allergan	6.4	52
Occidental Petroleum	8.1	58
General Electric	7.9	59
Qualcomm	9.8	60
AT&T	8.6	61
Boeing	12.5	65
Coca-Cola	13.5	65
United Technologies	12.4	73
Capital One Financial	39	73
Lockheed Martin	11	74
Tyco International	9.9	76
Abbott Laboratories	12.3	76
Prologis	5.9	77
American Express	12.2	78
Viacom	15.3	79
Starbucks	11.2	90
Walt Disney	12.9	95
eBay	13	100

Sort the data set based on Compensation and return separately (2 sorts) and identify top 5 corporations with highest return and highest compensations.

Show step by step how to solve and input on excel.