The image below depicts a net income model implemented in an Excel spreadsheet: B A Net Income Model 1 2 3 4 15 Data 16 Sales $10,000,000 Cost of Goods Sold $ 6,400,000 Administrative Expenses$ 500,000 Selling Expenses $ 900,000 Depreciation Expenses $ 750,000 Interest Expenses $ 70,000 Taxes $ 620,000 Model 7 18 19 10 11 12 13 14 15 16 17 18 19 20 Gross Profit $ 3,600,000 Operating Expenses $ 2,150,000 Net Operating Income $ 1,450,000 Earnings Before Taxes $ 1,380,000 Net Income What formula can be entered into cell B20 to calculate net income using only values from the "Data" section of the spreadsheet? =SUM(B5:B11) O- =B5-SUM(B6:B11) O =SUM(B5:B10)-B11 O( =B5-SUM(B6:B10)+B11