Use EITHER Microsoft Excel OR Google Sheets (your choice!!). If you choose to use Excel, you can find VERY helpful tips for every level of expertise, at this Excel Tips link. You can either create one spreadsheet that uses separate tabs on the bottom for each of the tables, OR build all the tables on one spreadsheet, OR build a separate spreadsheet for each table (just remember to upload them all!)....whatever you prefer. Recreate the balance sheet on page 42 as closely as possible. Manually type in the given numbers (for example, $20,000 for current assets), but use a formula to compute the last row totals for "Total assets" and "Total liabilities and net assets". Recreate the Operating Statement on page 44. Again, use a formula to calculate the final row total for "Net Income". Finally, recreate the simplified example of the Statement of Cash Flows from page 45. As you manually enter in the numbers, remember that numbers in parentheses (like the 32,000 for payment to suppliers) are negative numbers. Use a formula to calculate the "Net Increase/Decrease in Cash