Enter the account names and dollar amounts from the comparative balance sheets in Exhibit 13.1 into a worksheet in a spreadsheet file. Create a second copy of the worksheet in the same spread-sheet file.

Required:
1. To the right of the comparative numbers in the first worksheet, enter the necessary formulas to compute the amount and percent change as shown in Exhibit 13.1.
2. To the right of each column in the second worksheet, enter the necessary formulas to create common size statements similar to those shown in Exhibit 13.3.