The accountant for Nelly's Dress Shop prepared the fourth quarter cash budget that appears on the following spreadsheet. Nelly's has a policy to maintain a minimum cash balance of $14,000 before interest payment at the end of each month. The shop borrows and repays funds on the first day of the month. The interest rate is 2 percent per month. Required Construct a spreadsheet to model the cash budget as in the following screen capture. Be sure to use formulas where possible so that any changes to the estimates wil be automatically reflected in the spreadsheet