Formatting changes to be made to the statement according to the ten financial statement formatting guidelines

$1.$

Center and use bold emphasis for financial statement headings and column headings.

$2.$

Wrap row headings to fit column width.

$3.$

Use thousand separators and center numbers in financial statements.

$4.$

Format numbers without a decimal place as whole numbers and numbers with a decimal place with the appropriate number of decimals.

$5.$

Place a dollar sign in the leftmost position in each cell containing a subtotal number or a total number.

$6.$

Use blank cells in place of zeros in financial statements.

$7.$

Place a single line above each cell containing a subtotal number.

$8.$

Place a single line above and below each cell containing a total number.

$9.$

Use $12-$point Times New Roman font.

$10.$

Check the statement for accessibility.