Here is the example of the spreadsheet

Current Asset	$9,598		Current Liabilities			$5,839
Long term Assets	15,949		Long term debt			5,166
Total Assets	$25,547		Other long term liab			4,663
			Equity			9,879
			Total Liabilities & Equity			$25,547
NWC = Current Assets - Current Liabilities =						$3,759
Net Long Term Assets = Long Term Assets - Other LT Liab =						$11,286
NWC	$3,759		Long term debt			5,166
Net Long Term Assets	11,286		Equity			9,879
Total Assets	$15,045		Total Liabilities & Equity			$15,045
Other Information
2015 Taxable Income	5,108
2015 Interest Exp.	215
2015 Tax Expense	1,588
2015 Dividend	$2.00
Dividend growth	6.35%
2015 avg. stock	$57.54
Cost of Debt
Interest Expense	215
Long term debt	5,166
Interest on Debt	4.16%
Tax Expense	1,588
Taxable Income	5,108
Tax Rate	31%
Interest adjusted for tax:
Rate x (1-tax rate)	2.87%		Cost of Debt
Cost of Equity
Dividend	$2.00
Stock Price	$57.54
=	3.48%
Total
Dividend	3.48%
+ growth	6.35%
= Total	9.83%		Cost of Equity
WACC
Type of Financing	Amount		% Total	Cost		WACC
Long term debt	5,166		34.34%	2.87%		0.98%
Equity	9,879		65.66%	9.83%		6.45%
Totals	15,045		100.00%			7.44%

Company A Weighted Average Cost of Capital for 2016
Current Asset	$8,946		Current Liabilities			$7,323
Long term Assets	12,348		Long term debt			1,047
Total Assets	$21,294		Other long term liab			2,965
			Equity			9,959
			Total Liabilities & Equity			$21,294
NWC = Current Assets - Current Liabilities =						$1,623
NWC	$1,623		Long term debt			1,047
Long term Assets	12,348		Other long term liab			2,965
Total Assets	$13,971		Equity			9,959
			Total Liabilities & Equity			$13,971
Other Information
2016 Taxable Income	5,625
2016 Interest Exp.	122
2016 Tax Expense	1,733
2016 Dividend	$1.84
Dividend growth	10.67%
2016 avg. stock	$77.93
Cost of Debt
Interest Expense	0
Long term debt	0
Interest on Debt
Tax Expense	0
Taxable Income	0
Tax Rate
Interest adjusted for tax:
Rate x (1-tax rate)	#VALUE!		Cost of Debt
Cost of Equity
Dividend	$0.00
Stock Price	$0.00
=
Total
Dividend	0.00%
+ growth	0.00%
= Total			Cost of Equity
WACC
Type of Financing	Amount		% Total	Cost		WACC
Long term debt	0		0.00%	0.00%		0.00%
Equity	0		0.00%	0.00%		0.00%
Totals