A college graduate who is living in Cincinnati expects to earn an annual salary of $55,000. The accompanying data shows the comparative salaries in other cities and percentage adjustments for living expenses. Develop an Excel template that allows the user to enter current annual expenses (in Cincinnati) for groceries, housing, utilities, transportation, and health care and compute the corresponding expenses for Boston and the net salary surplus for Boston. An example of what the output should look like is provided.

City	Comparative Salary	Groceries	Housing	Utilities	Transportation	Healthcare
Atlanta	$60,482.00	15%	25%	−10%	6%	5%
Boston	$85,925.00	14%	141%	43%	11%	31%
Charlotte	$58,012.00	11%	5%	2%	−2%	6%
Dallas	$58,072.00	12%	−4%	−3%	1%	5%
Detroit	$57,590.00	−2%	15%	0%	6%	−1%
Los Angeles	$83,795.00	16%	168%	10%	29%	13%
New Orleans	$57,530.00	10%	24%	−17%	−5%	1%
Phoenix	$57,651.00	7%	21%	−8%	2%	1%
San Diego	$86,446.00	18%	187%	18%	27%	15%
St. Louis	$56,084.00	14%	−9%	13%	1%	4%

(Type integers or decimals rounded to two decimal places as needed.)

	• • •	I	J	K
1			Cincinnati	Boston
2		Salary	$55,000.00	$nothing
3		Annual Expenses
4		Groceries	$7,800.00	$nothing
5		Housing	$14,400.00	$nothing
6		Utilities	$3,000.00	$nothing
7		Transportation	$1,020.00	$nothing
8		Healthcare	$4,200.00	$nothing
9		Total	$30,420.00	$nothing
10		Salary Surplus	$24,580.00	$nothing