Prepare the recent financial statements of Moderna. Identify and explain why three changes should be made to Modernas most recent year-end financial statements to make their policies more realistic and/or more comparable to the policies of a competitor company. For example, you could adjust from FIFO to average cost, straightline depreciation to units based, etc. Prepare an excel spreadsheet to show the impact of the new policies on Modernas balance sheet and income statement for the most recent year. There should be a separate column for each of the three changes in policies.