Step 1: Step 2: Make sure data is sorted in an appropriate way to make calculations Use an IF statement to calculate average assets, where the average = (this year + last year) / 2 Hint: Make sure data is available for BOTH this year and last year Make sure calculation is not made if data is not available for this year and last year. You should be able to copy/paste your formula for the entire column. CompanyID Company Name Year 123 Bailey Corp 2015 Assets 401.1 Average Assets 123 Bailey Corp 2016 405.6 123 Bailey Corp 2017 410.8 123 Bailey Corp 2018 406.7 128 Hart Industries 2014 21.4 128 Hart Industries 2015 30.1 128 Hart Industries 2016 28.9 128 Hart Industries 2017 28.7 130 Smith & Co 2015 10.1 130 Smith & Co 2016 9.6 130 Smith & Co 2018 9.4 130 Smith & Co 2019 9.1