Module Four Working Paper This sheet is to be used for the Module Four Working Paper: Data Analysis assignment. It contains the three tabs listed below. Select the tab you wish to view. 1. ""Working Trial Balance"" contains the Rocky Working Trial Balance for the year ending December 31, 20X5 (unadjusted) and 20X4 (adjusted). 2. ""Financial Statements"" contains comparative Rocky Financial Statements which are the results of the adjusted working trial balance amounts for 20X5 and 20X4. 3. ""Ratios"" contains the Financial Statement Ratios calculated from Rocky Financial Statements for both 20X5 and 20X4." "Required: 1. Recalculate the ratios using Columns G and K in the Ratios tab. 2. Classify financial statement accounts in Column O in the Ratios tab. 3. For each account identified, provide potential reasons for the unexpected account balances and variance ratios in Column Q in the Ratios tab