C11:E26 | Use cell references to appropriate values on Instructions and ENTERASWERS1 worksheets for calculati E16 | Note that accumulated depreciation of plant assets should be a negative value for total assets calculation. C17:D17, C22:D22 | Do not calculate total assets and liabilities for debit and credit columns. Leave these cells bl (26:D26 | Use the function =SUM() to calculate total debit and credit transactions. C30:D43 | Use an equal sign (=) and the appropriate cells from the spreadsheet for statement of cash flows. Plac cash inflows in column D. C32 | Depreciation Expense should be entered as a positive value in this cell. D39 | Use cell references to the Transaction Date table in Instructions worksheet to calculate cash paid for acqui C45:D45 | Calculate the net change in cash using values in Panel B. If there is a decrease in cash, enter it as a neg increase in cash, enter it as a positive value in column D