2) The spreadsheet model below shows projected balance sheets for the next 3 years. Notice that in the forecast for 2016, the balance sheet does not balance. However, in 2017 and 2018 the balance sheet does balance. The problem is that the model is missing an account that will enable the model to balance. a) Identify by name the account that is missing (3 pts) Answer Here: NoT Proft Answer Here: b) Write the formula for the missing account that will correct the problem in the balance sheet. (2 pts) Note: You can use account names, rather than cell references to write the formula.. For example, Total Assets can be written as: =sum(Cash + Accounts Receivable + Inventories +Other Current Assets + Net Fixed Assets + Other Assets) 2016 2017 2018 Assets Cash 8.3 9.2 10.2 Accounts Receivable 36.7 40.7 45.2 Inventories 55.2 61.3 68.1 Other Current Assets 18.7 20.7 23.0 Net Fixed Assets 124.9 138.6 153.9 Other Assets 5.0 Total Assets 248.8 5,5 276.2 6.1 306.6 Liabilities and Equity Accounts Payable 18.5 20.6 22.9 Taxes Payable 12.6 14.0 15.5 Accruals 15.8 17.5 19.4 Short-term Debt 0.0 12.0 30.4 Other Current Liabilities 21.6 24.0 26.6 Long-term Liabilities 61.2 61.2 61.2 Other Liabilities 1.4 1.5 1.7 Shareholders' Equity 122.9 125.4 128.8 Total Liabilities and Equity 254.0 276.2 306.6 Trial Assets 248.8 276.2 306.6 Trial Liabilities & Equity 254.0 264.2 276.2 Trial Plug (5.3) 12.0 30.4