Excel has indicated that the model above is circular, yet the interest has not yet been linked into the income statement. Which of the following statements is most likely correct? Beginning cash and cash equivalents has been linked incorrectly to the ending cash and cash equivalents which has caused a circular reference and Excel has put 0.0 in the cell There should be no interest expense on the short term borrowings since the debt has been paid off The mandatory debt repayments should be included as a deduction in the calculation of cash flow for debt service The cash available for accelerated repayments looks incorrect given the data Excel has indicated that the model above is circular, yet the interest has not yet been linked into the income statement. Which of the following statements is most likely correct? Beginning cash and cash equivalents has been linked incorrectly to the ending cash and cash equivalents which has caused a circular reference and Excel has put 0.0 in the cell There should be no interest expense on the short term borrowings since the debt has been paid off The mandatory debt repayments should be included as a deduction in the calculation of cash flow for debt service The cash available for accelerated repayments looks incorrect given the data