Create formulas for each of the gray boxes in the questions below. These should only have cell references rather than making intermediate calculations first and including those in these cells.

5. Create a common size income statement for the financial statement below (both years) and calculate the percentage change or growth for the dollar values from 2019 to 2020. Change in Dollar Values (%) 2019 to 2020 Fiscal Year 1-Feb-20 Common Size 2-Feb-19 Common Size $ $ Revenue Cost of sales Gross profit 43,638 33,590 11,048 42,879 32,981 9,961 7,998 8,015 Operating expenses Restructuring charges Operating income 41 56 $ 2,009 $ 1,900 Other income (expense): Gain on sale of investments 1 12 income her 47 49 Interest expense (64) 1,993 (73) 1,888 EBT $ $ Income tax expense 452 424 Net earnings $ 1,541 $ 1,464