Provide the necessary values and formulas for excel file.

fx A B D E 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Month Product August Amber Waves July Amber Waves March Amber Waves May Amber Waves April Amber Waves March Amber Waves June Amber Waves March Amber Waves March Amber Waves September Amber Waves March Amber Waves March Amber Waves July Amber Waves March Amber Waves May Amber Waves March Amber Waves March Amber Waves March Amber Waves February Amber Waves January Amber Waves August Amber Waves September Amber Waves June Amber Waves April Amber Waves June Amber Waves September Amber Waves March Amber Waves March Amber Waves February Amber Waves March Amber Waves March Amber Waves April Amber Waves July Amber Waves August Amber Waves March Amber Waves May Amber Waves February Amber Waves State California California California California California California California California California California California Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Sales $ - $73 $138 $198 $232 $240 $262 $302 $587 $707 $967 $971 $57 $197 $316 $323 $416 $456 $532 $591 $782 $847 $871 $885 $979 $71 $80 $92 $210 $253 $283 $297 $385 $501 $729 $729 $758 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 $773 Month Product 1 State 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 February Amber Waves March Blackbear Berry January Blackbear Berry February Blackbear Berry March Blackbear Berry July Blackbear Berry April Blackbear Berry March Blackbear Berry August Blackbear Berry March Blackbear Berry September Blackbear Berry March Blackbear Berry May Blackbear Berry June Blackbear Berry March Blackbear Berry February Blackbear Berry May Blackbear Berry June Blackbear Berry March Blackbear Berry March Blackbear Berry July Blackbear Berry March Blackbear Berry August Blackbear Berry April Blackbear Berry September Blackbear Berry January Blackbear Berry March Blackbear Berry March Blackbear Berry March Blackbear Berry May Blackbear Berry August Blackbear Berry March Blackbear Berry March Blackbear Berry June Blackbear Berry February Blackbear Berry March Blackbear Berry July Blackbear Berry April Blackbear Berry September Blackbear Berry September Huckleberry Heat March Huckleberry Heat June Huckleberry Heat Washington California California California California California California California California California California California California California Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington California California California Sales $ $773 $104 $120 $177 $210 $232 $348 $351 $454 $464 $618 $657 $757 $979 $244 $368 $431 $452 $529 $586 $715 $746 $828 $872 $915 $953 $989 $22 $67 $547 $562 $572 $589 $631 $661 $703 $848 $886 $953 $13 $53 $105 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 Month Product 1 State E 79 June Huckleberry Heat 80 March Huckleberry Heat 81 July Huckleberry Heat 82 August Huckleberry Heat 83 March Huckleberry Heat 84 March Huckleberry Heat 85 May Huckleberry Heat 86 April Huckleberry Heat 87 March Huckleberry Heat 88 June Huckleberry Heat 89 March Huckleberry Heat 90 August Huckleberry Heat 91 March Huckleberry Heat 92 May Huckleberry Heat 93 July Huckleberry Heat 94 February Huckleberry Heat 95 April Huckleberry Heat 96 March Huckleberry Heat 97 January Huckleberry Heat 98 March Huckleberry Heat 99 September Huckleberry Heat 100 March Huckleberry Heat 101 March Huckleberry Heat 102 March Huckleberry Heat 103 March Huckleberry Heat 104 May Huckleberry Heat 105 February Huckleberry Heat 106 July Huckleberry Heat 107 June Huckleberry Heat 108 March Huckleberry Heat 109 September Huckleberry Heat 110 March Huckleberry Heat 111 August Huckleberry Heat 112 April Huckleberry Heat 113 February Huckleberry Heat 114 August Purple Mountains 115 April Purple Mountains 116 March Purple Mountains 117 September Purple Mountains 118 March Purple Mountains 119 March Purple Mountains 120 May Purple Mountains California California California California California California California California California Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington California California California California California California California Sales $ $105 $117 $118 $184 $318 $740 $863 $935 $951 $70 $181 $236 $319 $344 $533 $570 $673 $719 $730 $753 $845 $997 $212 $480 $486 $487 $512 $572 $589 $730 $798 $845 $857 $890 $960 $21 $57 $86 $188 $304 $306 $423 Month Product 1 State Sales $ 121 June Purple Mountains California 122 February Purple Mountains California 123 July Purple Mountains California 124 March Purple Mountains California 125 March Purple Mountains California 126 January Purple Mountains California 127 March Purple Mountains Oregon 128 April Purple Mountains Oregon 129 July Purple Mountains Oregon 130 March Purple Mountains Oregon 131 May Purple Mountains Oregon 132 June Purple Mountains Oregon 133 September Purple Mountains Oregon 134 August Purple Mountains Oregon 135 January Purple Mountains Oregon 136 March Purple Mountains Oregon 137 March Purple Mountains Oregon 138 March Purple Mountains Oregon 139 February Purple Mountains Oregon 140 February Purple Mountains Washington 141 September Purple Mountains Washington 142 April Purple Mountains Washington 143 March Purple Mountains Washington 144 March Purple Mountains Washington 145 August Purple Mountains Washington 146 June Purple Mountains Washington 147 March Purple Mountains Washington 148 March Purple Mountains Washington 149 May Purple Mountains Washington 150 July Purple Mountains Washington 151 March Purple Mountains Washington 152 March Raspberry Rocket California 153 January Raspberry Rocket California 154 August Raspberry Rocket California 155 May Raspberry Rocket California 156 February Raspberry Rocket California 157 March Raspberry Rocket California 158 March Raspberry Rocket California 159 July Raspberry Rocket California 160 September Raspberry Rocket California 161 June Raspberry Rocket California 162 March Raspberry Rocket California $477 $636 $684 $760 $827 $887 $26 $50 $108 $116 $124 $127 $150 $228 $338 $350 $400 $567 $701 $61 $171 $184 $304 $334 $490 $551 $678 $700 $850 $885 $966 $85 $198 $376 $515 $568 $597 $640 $672 $678 $716 $924 Month Product 1 State Sales $ 163 March Raspberry Rocket 164 April Raspberry Rocket 165 February Raspberry Rocket 166 September Raspberry Rocket 167 May Raspberry Rocket 168 March Raspberry Rocket 169 April Raspberry Rocket 170 June Raspberry Rocket 171 August Raspberry Rocket 172 March Raspberry Rocket 173 March Raspberry Rocket 174 March Raspberry Rocket 175 July Raspberry Rocket 176 March Raspberry Rocket 177 March Raspberry Rocket 178 March Raspberry Rocket 179 July Raspberry Rocket 180 May Raspberry Rocket 181 April Raspberry Rocket 182 September Raspberry Rocket 183 June Raspberry Rocket March Raspberry Rocket 185 March Raspberry Rocket 186 August Raspberry Rocket 187 March Raspberry Rocket 188 February Raspberry Rocket 189 August Shining Seas 190 January Shining Seas 191 May Shining Seas 192 March Shining Seas 193 March Shining Seas 194 June Shining Seas 195 September Shining Seas 196 March Shining Seas 197 February Shining Seas 198 April Shining Seas 199 March Shining Seas 200 July Shining Seas 201 March Shining Seas 202 April Shining Seas 203 March Shining Seas 204 July Shining Seas California California Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington California California California California California California California California California California California California California Oregon Oregon Oregon $932 $989 $15 $43 $129 $313 $379 $486 $563 $592 $731 $763 $883 $999 $21 $86 $231 $245 $458 $469 $499 $539 $723 $774 $843 $971 $6 $58 $88 $146 $206 $333 $365 $427 $485 $714 $888 $956 $993 $97 $146 $359 184 Month Product 1 State Sales $ 204 July Shining Seas 205 February Shining Seas 206 March Shining Seas 207 September Shining Seas 208 March Shining Seas 209 August Shining Seas 210 June Shining Seas 211 March Shining Seas 212 May Shining Seas 213 March Shining Seas 214 June Shining Seas 215 April Shining Seas 216 March Shining Seas 217 March Shining Seas 218 March Shining Seas 219 March Shining Seas 220 September Shining Seas 221 May Shining Seas 222 February Shining Seas 223 August Shining Seas 224 March Shining Seas 225 July Shining Seas 226 Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Oregon Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington Washington $359 $450 $451 $568 $571 $662 $919 $984 $995 $999 $78 $305 $319 $461 $554 $620 $676 $690 $795 $802 $867 $992 227 228 229 A B D E F Profit and Loss Account Year to 12/31/2019 Year to 12/31/2018 Percentage Change % % % 1250768 850786 760532 550976 299810 490236 Sales Revenue Less Cost of goods sold Gross Profit Expenses: Depreciation Advertising Payroll Rent and Rates Heat and Light Other Profit before Interest and Tax Interest Profit before Tax Corporation Tax Profit after Tax 17200 44970 115987 11654 10150 5980 284295 30000 254295 48500 24500 24860 129560 10125 9870 5830 95065 24000 71065 13500 205795 57565 38 39 Balance Sheet As at Percentage 12/31/2018 Change 40 As at 12/31/2019 f 41 42 43 Non Current (Fixed) Assets Land and Buildings Plant and Equipment 361780 65900 44 378980 85000 463980 45 427680 46 47 48 Current Assets Inventory Trade receivables Other receivables Cash and cash equivalents 158000 60459 22380 49 206980 115490 22900 30197 375567 803247 50 51 52 15690 256529 720509 Total Assets 53 54 55 56 57 Equity and Liabilities Equity Share Capital Retained Earnings Total Equity 120000 150000 208577 58 281289 59 358577 401289 60 61 Non-current Liabilities Long term loans (Debentures) 300000 240000 62 63 64 65 Current Liabilities Trade Payables Corporation Tax 95670 65720 66 49000 13500 79220 67 144670 68 69 444670 319220 Total Liabilities Total Equity and Liabilities 70 803247 720509 71 72 73 74 KEY RATIOS 2019 2018 PROFITABILITY Return on Equity Return on Capital Employed Gross Profit Margin Net Profit Margin Asset Turnover times times :1 :1 :1 :1 LIQUIDITY Current ratio Quick ratio Receivables days Payables days Inventory days days days days days days days GEARING Gearing Debt to Equity Jul 2 A B C D E F 1 2 Sales 3 Units Receipts profile 58% same month 42% 2nd month 100% 8015 9530 7956 8590 7 May June July August September October November December 8 10250 9 8145 6054 Payments profile 65% same month 35% 2nd month 100% 10 11 10546 12 13 Selling Price 24 0.40% increase in SP per mth (1st increase in July) 14 15 Purchases 75% of sales 16 17 18 19 2150 20 3% per mth (first increase Sepember) 21 22 Expenses per month Rent and rates Heat and Light Salaries Wages Phone and internet Stationery Sundry 1250 Increase 13050 per mth 14% of Sales 23 1% of Sales 142 24 25 169 26 27 Opening Bank balance - 15000 28 29 30 31 L M N O P Q R 1 2 August September October November December 3 4 COMPLETE THIS TABLE USING FIGURES TO THE LEFT May June July Selling Price Units Sales Purchases Wages 5 6 7 8 9 10 COMPLETE CASH FLOW Cash Flow 11 12 July August Sept Oct Noy Dec Total 13 14 15 16 17 18 Sales receipts Purchase payments Rent and rates Heat and Light Salaries Wages Phone and internet Stationery Sundry Net cash flow Opening balance Closing balance 19 20 21 22 23 24 25 26 27 COMPLETE PROFIT AND LOSS ACCOUNT Profit and Loss Account 28 f 29 30 Sales Purchases COMPLETE RECONCILIATION Reconciliation Cash movement 31 32 Gross Profit 33 34 Owing at start Sales Purchases 35 36 37 Expenses Rent and rates Heat and Light Salaries Wages Phone and internet Stationery Sundry 38 Owing at end Sales Purchases 39 40 41 Net profit 42 Net profit 43 44 45