Analyze different spreadsheets. 1. Consider Emily's balance statement: A B 1 Assets FY 2014 2 Accounts Payable $2,000 3 Wages $75,000 4 Taxes Payable $10,000 5 Mortgage Payable $15,000 6 Total $102,000 7 8 Liabilities FY 2014 9 Cash $800 10 Inventories $36,000 11 Investments $25,000 12 Accounts Receivable $61,800 13 Total $122,800 14 15 Balance -$20,800 a) Emily's supervisor asked her to revise the balance statement. What does she need to revise? Why? (2 points) short