a) Identify all the errors of this excel file.

b) Explain how to correct all the errors.

H M A C G K L N Five Year If the average sales 2012 2013 2014 2015 2016 for a product is > the Totals Average Min Max average of all products, display "Above Average" US S Sales Apples 20500 21000 20088 22000 23150 106738 35579.3 0 #VALUE! Above Average Oranges 17425 17850 17074.8 18700 19677.5 90727.3 30242.4 0 #VALUE! Above Average Bananas 18296.3 18742.5 17928.5 19635 20661.4 95263.7 31754.6 0 #VALUE! Above Average Total 58233.3 59605.5 57105.3 62350 65504.9 237294 90015.5 0 #VALUE! Above Average 10 11 Expenses 12 Apples 15580 15960 15266.9 16720 17594 81120.9 16385.2 0 #VALUE! 13 Oranges 13243 13566 12976.8 14212 14954.9 68952.7 13927.4 0 #VALUE! Above Average 14 Bananas 13905.2 14244.3 13625.7 14922.6 15702.6 72400.4 14623.8 0 #VALUE! Above Average 15 Total 42728.2 43770.3 41869.4 45854.6 48251.5 222474 44936.5 0 #VALUE! 16 17 Gross Margins 18 Apples 36080 36960 35354.9 38720 40744 187859 31309.8 O #VALUE! 19 Oranges 7257 7434 7111.15 7788 8195.1 37785.3 6297.54 0 #VALUE! 20 Bananas 4391.1 4498.2 4302.85 4712.4 4958.73 22863.3 3810.55 0 #VALUE! 21 Total 47728.1 48892.2 46768.9 51220.4 53897.8 194610 41417.9 0 #VALUE! 22 23 Cdn $ Exchange Rates 24 Sales 2012 1.57036 25 Apples 32192.4 32977.6 31545.4 34547.9 36353.8 167617 55872.4 0 #VALUE! Above Average 2013 1.40146 26 Oranges 24420.5 25016.1 23929.7 26207.3 27577.3 127151 42383.6 0 #VALUE! Above Average 2014 1.30152 27 Bananas 23812.9 24393.7 23334.4 25555.3 26891.2 294768 69792.6 0 #VALUE! Above Average 2015 1.21163 28 Total 80425.8 82387.4 78809.4 86310.6 90822.3 589536 168049 0 #VALUE! Above Average 2016 1.13409 29 30 Expenses 31 Apples 27628.9 23432.4 19870.2 18100.1 21834.8 110866 20809.4 O #VALUE! 32 Oranges 20958.7 18497.2 15723.2 0 17236 72415.1 12864.1 0 #VALUE! Above Average 33 Bananas 20437.3 18080.7 15452.8 0 16847.9 70818.8 12595.4 0 #VALUE! Above Average 34 Total 69024.9 60010.4 51046.1 18100.1 55918.7 254100 46268.8 0 #VALUE! 35 36 Gross Margins 37 Apples 59821.3 56410 51415.5 52648 58188.6 278483 46413.9 O #VALUE! 38 Oranges 45379.2 43513.3 39652.8 26207.3 44813.3 199566 33261 0 #VALUE! 39 Bananas 44250.2 42474.4 38787.2 25555.3 43739.1 365587 32467.7 0 #VALUE! 40 Tota 149451 142398 129856 104411 146741 843636 112143 0 #VALUE! 41 now many products 42 were Above 43 12 44 45 46