please answer step by step using excel formula ( or type out how it comes out, like revenues)

A B C D E F G H J K The MCU Inn's summarized income statement (in millions) for years 20x1 to 20x5 are as follows: 1.Prepare trend percentage for years 20x1 to 20x5 2.What significant trends require management's attention? 20x1 20x2 20x3 20x4 20x5 7 Sales 15.4 18.0 21.0 22.0 25.0 g Direct Labor 5.0 6.5 7.0 7.0 8.0 9 Operating Supplies 1.0 1.2 1.4 1.3 1.5 10 Administrative 1.2 1.3 1.4 1.3 1.5 11 Marketing 0.8 0.9 1.2 1.3 2.0 12 Maintenance 2.1 2.3 2.5 3.1 3.0 13 Utilities 1.3 1.2 1.5 1.5 2.0 14 Fixed Charges 2.0 1.9 1.8 1.7 1.5 15 Income Taxes 0.4 1.0 1.2 1.8 1.5 16 Net Income 17 18 19 20 ANSWER 21 20x1 20x7 20x3 20x4 20x5 22 Sales 23 Direct Labor 24 Operating Supplies 25 Administrative 26 Marketing 27 Maintenance 28 Utilities Fixed Charges 30 Income Taxes 31 Net Income 32 33 34 Which two significant trends require management's attention? 35 a. Sales 36 b. Direct Labor 37 c. Operating Supplies 38 d. Administrative 39 e. Marketing 40 f. Maintenance 41 g. Utilities 42 h. Fixed Charges 43 i. Income Taxes 44 j. Net Income 45 ANSWER 1 46 ANSWER 2