Construct a spreadsheet that would indicate the profit rate and profit in dollars if you purchase given amount of items and you sell it, allowing the selling price to be variable for different amount of items and also to have some items not sold at all. Indicate that you may borrow some portion of the value you need for your purchase, that may vary from not borrowing anything to borrow all your capital. The selling price may be higher or lower of the purchased price. Use the formula FORMULATEXT(#) to have the formulas visible to the person that views your work. Explain the meaning of the formulas used in clear and detailed manner. Provide an explanation of how you can use the code you made in EXCEL and what conclusions you reach out.