In cell D$22,$ by using cell references, calculate the total long$-$term assets for year $2014.$ Use the relevant cells from the given data in the balance sheet.

$"$In cell D$23,$ by using a cell reference, calculate the total assets for year $2014.$ Refer to the relevant cell from the given data in the balance sheet.

Note: The total assets must equal the total liabilities and owners' equity."

In cell D$18,$ by using cell references, calculate the total current assets for year $2014.$ Use the relevant cells in the balance sheet.

In cell D$16,$ by using cell references, calculate the accounts receivable for year $2014.$ Use the relevant cells in the balance sheet.

In cell H$14,$ by using cell references, calculate the accounts payable for year $2014.$ Use the relevant cells from the given data in the balance sheet.

In cell H$22,$ by using cell references, calculate the total owners' equity for year $2014.$ Use the relevant cells from the given data in the balance sheet.

In cell H$18,$ by using cell references, calculate the total liabilities for year $2014.$ Use the relevant cells in the balance sheet.

In cell H$17,$ by using cell references, calculate the long$-$term debt for year $2014.$ Use the relevant cells in the balance sheet.

In cell E$15,$ by using cell references, calculate the marketable securities for year $2013.$ Use the relevant cells from the given data in the balance sheet.

In cell E$22,$ by using cell references, calculate the total long$-$term assets for year $2013.$ Use the relevant cells from the given data in the balance sheet.

In cell E$20,$ by using cell references, calculate the accumulated depreciation for year $2013.$ Use the relevant cells in the balance sheet.

In cell I$16,$ by using cell references, calculate the total current liabilities for year $2013.$ Use the relevant cells from the given data in the balance sheet.

In cell I$18,$ by using cell references, calculate the total liabilities for year $2013.$ Use the relevant cells in the balance sheet.

In cell I$23,$ by using a cell reference, calculate the total liabilites and owners' equity for year $2013.$ Refer to the relevant cell from the given data in the balance sheet.

In cell I$22,$ by using cell references, calculate the total owners' equity for year $2013.$ Use the relevant cells in the balance sheet.

In cell I$21,$ by using cell references, calculate the retained earnings for year $2013.$ Use the relevant cells in the balance sheet.

In cell F$14,$ by using cell references, calculate the change in the cash from $2013$ to $2014.$

In cell range F$15$:F$23,$ by using cell references, calculate the change in other accounts of the firm's assets from $2013$ to $2014.$ Copy the content from cell F$14$ and paste it to cell range F$15$:F$23.$

In cell J$14,$ by using cell references, calculate the change in the accounts payable from $2013$ to $2014.$

In cell ranges J$15$:J$18$ and J$20$:J$23,$ by using cell references, calculate the change in other accounts of the firm's liabilities and owners' equity from $2013$ to $2014.$ Copy the content from cell J$14$ and paste it to cell ranges J$15$:FJ$18$ and J$20$:J$23.$

In cell H$25,$ type either Yes or No depending on whether the changes in the total assets equal the changes in the total liabilities and owners' equity.

In cell F$30,$ by using cell references, calculate the net working capital $($NWC$)$ for year $2013.$ Use the relevant cells from the balance sheet in part a$.$

In cell F$31,$ by using cell references, calculate the net working capital $($NWC$)$ for year $2014.$ Use the relevant cells from the balance sheet in part a$.$

In cell F$32,$ by using cell references, calculate the change in NWC from $2013$ to $2014.$ Use cells F$30$ and F$31.$

In cell F$35,$ by using cell references, calculate the change in capital spending from $2013$ to $2014.$ Use cells F$33$ and F$34.$

In cell F$36,$ by using cell references, calculate the cash flow from assets. Use cells F$29,$ F$32,$ and F$35.$

Save the workbook. Close the workbook and then exit Excel. Submit the workbook as directed.