Figure $4-1$ shows an Excel spreadsheet that the resort bicycle rental business uses to value and analyze its bicycle inventory. Examine this figure to understand the meaning of the data. Now use Excel to create a similar spreadsheet. Note the following:

$$ Make the top heading in $20-$point Arial font. Center across the spreadsheet and merge cells A$1$ through H$1$

$$ Make the second heading, Bicycle Inventory Valuation, in $18-$point Arial, italics. It is centered in cells A$2$ through H$2,$ which have been merged.

$$ Set column headings in $11-$point Arial, bold. Center headings in their cells and wrap text in the cells.

a$)$ Make the first two rows of your spreadsheet similar to that in figure $4-1.$ Choose your own colors for background and type, however.

b$)$ Place the current date so that it is centered in cells C$3,$ D$3,$ and E$3,$ which must be merged.

c$)$ Outline the cells as shown in the figure.

d$)$ Use formulas throughout to perform all calculations $($no formulas $=$ no credit$)$

e$)$ Format the cells in the columns as shown.

f$)$ Give three examples of decisions that management of the bike rental agency might make from this data.