$3.$ Create a $2019$ Income Statement budget by location and in total including the following: $1.$ provide reasons for values $2.$ Budget for improved results and explain how the improvement will be achieved. In particular, the Net Profit for the South location must be improved. Use ratios, common size analysis and trend analysis to support your budget estimates and improvements. create it and provide me a spreadsheet with cells to make a proper budget to make in excel.