A rectangular footing of width B and length 6 m will support a column for an overcrossing. The footing will be embedded a depth of 2 m in a deep deposit of stiff clay having an undrained shear strength of Su (with u = 0). The water table is at a depth of 2 m, although the clay at shallower depth is still largely saturated due to capillary rise. The unit weight of the clay is about 18.5 kN/m3 at all depths. The design dead plus live load imposed on the footing is a vertical load of 3.0 MN (along the centerline of the footing). The footing must be designed with a factor of safety against bearing failure of 3.0. Prepare a spreadsheet that computes the minimum footing width (B) required for adequate safety against bearing failure for a general loading condition that includes horizontal loads and overturning moments. Use Meyerhoff's approaches for shape and inclination factors and for load eccentricity. Neglect depth factors