Fill in the blank cells. Show the cell formulas/references for each one.

Regan Corporation reported the following amounts on its 2018 comparative income statements: (In thousands) 2018 2017 2016 20,477 $ 20,997 $ 18,600 Revenues Expenses 10,915 10,238 10,100 $ 9,562 $ 10,759 $ Net income 8,500 Use the blue shaded areas on the ENTERANSWERS tab for inputs. Always use cell references and formulas where appropriate to receive full credit. If you copy/paste from the Instruction tab you will be marked wrong. Requirement Perform a horizontal analysis of revenues, expenses, and net income-both in dollar amounts and in percentages-for 2018 and 2017. Enter decreases (in dollars and percentages) as negative values. a. b. Use cell references from prior calculations, if applicable. Perform a horizontal analysis of revenues, expenses, and net income -both in dollar amounts and in percentages - for 2018 and 2017. (Always use cell references and formulas where appropriate to receive full credit. If you copy/paste from the Instruction tab you will be marked wrong. Use cell references from prior calculations, if applicable.) 2018 2017 $ Change $ Change % Change % Change Revenues Expenses Net income