please use an excel formula to calculate the answer. Thanks

nction: AVERAGE, Formula: Divide, Subtract; Cell Referending Ch. 4 Cloud 9. Using Excel to Assess Return on Assets PROBLEM W\&S Partners began the planning phase of the Cloud 9 audit. As part of the risk assessment phase for the new audit, the audit team needs to gain an understanding of Cloud 9's structure and its business environment, determine materiality, and assess inherent risk. This will assist the team in developing an audit strategy and designing the nature, extent, and timing of audit procedures. Comparative income statements for Cloud 9 for the years ending January 31 , 2025 and 2024 and selected items from the balance sheets at January 31, 2025 and 2024 are presented here. Student Work Area Required: Provide input into cells shaded in vellow in this template. Use mathematical formulas with cell references to the Problem and work areas as indicated. Calculate the return on assets for 2025 and 2024 and the percentage change over the two-vear period. Assume there is no change in any reported balance sheet amount from 2023 to 2024