Use VBA to count the number of regions, i.e., the number of rows for the sales data. Note, your code should work if the size of the data changes, so assign this number to a variable and use the variable whenever you need to refer to the size of the data. b. Use VBA (instead of name manager to create a worksheet-level range name "Sales" for the sales data. c. (4)Calculate the average of the sales using the name in step b and print the average to cell C1. d. Use VBA to delete the range name "Sales". e. Starting from cell C3 to cell C#, where # is the last row of sales data, calculate the "moving average" of 3 consecutive cells from column A using FormulaRic1 property of the cells. For example, the formula in cell C3 should calculate the average of cells A1 to A3, and the formula in cell C4 should calculate the average of cells A2 to A4, and so on. f. Use For Next loop to loop through all moving averages from C3 to C# to check if the moving average in each cell is greater than the average in C1 calculated in step c. If so, change the background color of the cell to yellow