SOLVE IN EXCEL Over the course of the year you are evaluating, this farm sold $$273,000\mathrm{.}00$ worth of grain, and$$56,000\mathrm{.}00$ worth of calves. Included in the grain sales were $$22,000\mathrm{.}00$ of grain that had Actually been produced the year before but not sold until the year you are evaluating. In Addition, at the end of the year you are evaluating, the farm had $$37,000\mathrm{.}00$ worth of grain held in inventory that had not been sold.

d$.(3)$In your spreadsheet, calculate accrual revenue $($based on Farm Financial Standards$)$ for the evaluation year based on the above information