Make the following modifications to the spreadsheet Basic Excel $09$ spreadsheet.xlsx$\mathrm{.}1.$ In Basic Excel $09$ spreadsheet.xIsx, insert a row between rows $5$ and $6.$ In this new row, enter "Accounts receivable" in cell A$6$ and "Accounts payable" in cell C$6\mathrm{.}2.$ Highlight the cells B$6$ and D$6$ if they are not already highlighted$\mathrm{.}3.$ Enter the following values in the following cells:cell B$6$enter $10$cell D$6$enter $154.$ Replace the text in cell A$1$ with your name. You may work on this in groups of up to four people if you prefer, or you may work by yourself. If you work in a group, please put all the group members names in cell A$1,$ separated by commas$5.$ This is the hard part $($and worth most of the points$).$ Determine whichef the formulas need to be modified for the spreadsheet to function properly.

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Example: Application of the MAX, MIN, and SUM functions