Where is the comparative balance sheet? I need an Excel copy with the answers Diaz Manufacturing Company, a fictional Houstonbased provider of petroleum and industrial equipment and services worldwide. Diaz Manufacturing was formed in  as a spinoff of several divisions of Cooper Industries. The firm specializes in the design and manufacturing of systems used in petroleum production and has two divisions: 

 Diaz Energy Services, which sells oil and gas compression equipment, and  Diaz Manufacturing, which makes valves and related parts for energy production. In  Diaz Manufacturing\'s sales increased to billion, an increase of  percent from the previous year. A letter to stockholders in the  annual report stated that management did not expect earnings in  to exceed the  earnings. The reason for caution was that Diaz\'s earnings are very susceptible to changes in the political and economic environment in the world\'s energyproducing regions, and in  the environment in the Middle East was highly unstable. Management reassured investors, however, that Diaz had the financial strength and the management team needed to weather any economic adversity.

Arrange in Excel the following accounts and their relevant accounts to create a properly labeled and formatted comparative balance sheet for Diaz Manufacturing. Note all values are in millions.