Explain how to do each one with excel

Example: Cash (=B5+B10)

17 Jx E TI + 4 6 7 A B D 1 2 Simon Company's year-end balance sheets follow. 3 4 At December 31 Current Year 1 Year Ago 2 Years Ago 5 Assets 6 Cash $31,800 $35,625 $37,800 Accounts receivable, net 89,500 62,500 50,200 8 Merchandise inventory 112,500 82,500 54,000 9 Prepaid expenses 10,700 9,375 5,000 10 Plant assets, net 278,500 255,000 230,500 11 Total assets $523,000 $445,000 $377,500 12 Liabilities and Equity 13 Accounts payable $129,900 $75,250 $51,250 14 Long-term notes payable 98,500 101,500 83,500 15 Common stock, $10 par value 163,500 163,500 163,500 16 Retained earnings 131,100 104,750 79,250 17 Total liabilities and equity $523,000 $445,000 $377,500 18 19 Required: 20 1. Express the balance sheets in common-size percents. 21 22 question.) 23 24 SIMON COMPANY 25 Common-Size Comparative Balance Sheets 26 December 31 27 Current Year 1 Year Ago 2 Years Ago 28 Assets B E G A C D F H 24 SIMON COMPANY 25 Common-Size Comparative Balance Sheets 26 December 31 27 Current Year 1 Year Ago 2 Years Ago 28 Assets 29 Cash 30 Accounts receivable, net 31 Merchandise inventory 32 Prepaid expenses 33 Plant assets, net 34 Total assets 35 Liabilities and Equity 36 Accounts payable 37 Long-term notes payable 38 Common stock, $10 par 39 Retained earnings 40 Total liabilities and equity 41 42 2. Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total 43 assets favorable or unfavorable? 44 3. Assuming annual sales have not changed in the last three years, is the change in merchandise inventory as a percentage of 45 total assets favorable or unfavorable? 46 47 2. Change in accounts receivable 48 3. Change in merchandise inventory 49 50