Using the spreadsheet tips that follow, construct a spreadsheet that allows you to determine net income. break-even in units, and operating leverage for the estimate at the top of the spread sheet and sec the effects of changes to the estimates Set up this spreadsheet so that any change in (he estimates will automatically he reflected in the calculation of net income, break-even. and operating leverage. Tips To center a heading across several columns such as the Income Statement title, highlight the area to be centered (Columns B. C, and D), choose Format, then choose Cells, and dick on the tab titled Alignment. Near the bottom of the alignment window, place a check mark in the box titled Merge cellls