You can use any formula you like. However, in this course, a formula means you can copy it to any other cell WITHOUT having to modifying it. A company reports each year to employees how large of a pension benefit they have earned. The pension is based on the average of the highest three years of earnings in the last five years of employment and they receive an annual pension of 2% per year of employment. Calculate the AVERAGE of the highest three years of earnings of each employee's last five years as well as the number of years of employment with the company, rounded DOWN to the nearest whole year. Calculate the annual pension