he following spreadsheets form a set of named spreadsheets with the indicated olumn headings. Use these spreadsheets to answer exercises 1.37 through 1.39. A. Name of spreadsheet: EQUIPMENT Column headings: Number, Description, AcquisitionDate, Acquisition Price B. Name of spreadsheet: COMPANY Column headings: Name, IndustryCode, GrossSales, OfficerName, cerTitle C. Name of spreadsheet: COMPANY Column headings: Name, IndustryCode, GrossSales, NameOfPresident D. Name of spreadsheet: COMPUTER Column headings: SerialNumber, Make, Model, DiskType, DiskCapacity E. Name of spreadsheet: PERSON Column headings: Name, DateOfHire, DeptName, DeptManager, ProjectiD, NumHours. ProjectManager Name, IndustryCode, GrossSales, NameOfPresident D. Name of spreadsheet: COMPUTER Column headings: SerialNumber, Make, Model, DiskType, DiskCapacity E. Name of spreadsheet: PERSON Column headings: Name, DateOfHire, DeptName, DeptManager, ProjectlL umHours, ProjectManager Question 1 (100 points) Exercise 1.39 For any spreadsheet that has more than one theme, break up the columns into tables such that each table has a single theme. Add ID columns if necessary, and add a linking column (or columns) to maintain the relationship between the themes