physician office revenue for visit code 99214 has a full established rate of $72.00 of ten different payers, there are nine different contracted rates as follows- payer FHP-rate-$35.70, payer-HPHP-rate-58.85, payer-MC-rate-54.90, payer-UND-rate-60.40, payer-CCN-rate-70.20, payer-MO-rate-70.75, payer-CGN-rate-10.00, payer-PRU-rate-54.90, payer-PHCS-rate-50.00, payer-ANA-rate-45.00, set a worksheet with 4 columns, full rate, contracted rate, and contractual allowance. For each payer, enter the full rate and contracted rate. For each payer, compute the contractual allowance.