Create a new column call "level1"_ In this column If net income of a company is less than 3000, then give value 2 If net income of a company is more than or equal to 3000, then give value 3 What is the total of the "level1" column? Analyze the 1st quarter only. Find the average net income for that quarter. Create a new column call "level2". In this colum If net income of a company is less than the above average. then give value 2 If net income of a company is more than or equal to the above average, then give value