Please show steps on excel.

Problem 1 - 10 points
Giant Corporation has the following information for their annual bonus
pool. The company's bonus can range from 0% to 150% of target.
Below is the assigned bonus pool and estimated target achievements.
Based on your assigned pool and estimated target achievement, prepare
the journal entries to record the bonus accrual for each of the 4 quarters.

Name	Bonus Pool	1Q target estimate	2Q target estimate	3Q target estimate	4Q target estimate
Gabriel	10,000,000	100%	105%	110%	95%
Sarah	25,000,000	100%	105%	105%	110%
Raul	20,000,000	100%	90%	95%	105%
Jessica	15,000,000	100%	95%	100%	110%
Bujar	50,000,000	100%	110%	105%	105%
Genesis	30,000,000	100%	105%	95%	95%
Ariana	40,000,000	100%	95%	100%	100%
Belinda	12,000,000	100%	100%	105%	105%
Alan	60,000,000	100%	105%	110%	105%
Michael	100,000,000	100%	105%	110%	90%
Li	80,000,000	100%	90%	95%	100%
Lesley	70,000,000	100%	95%	90%	85%
Melissa	120,000,000	100%	105%	110%	115%
Aldo	150,000,000	100%	110%	120%	125%
Gregory	200,000,000	100%	115%	125%	130%
Alfredo	140,000,000	100%	105%	110%	105%