ownload the "janet janitorial spreadsheet.xls" file. review janet’s financial statements and identify accounts that indicate potential irregularities. consider simultaneously evaluating accounts that have relationships, for example, consider analyzing accounts receivables with sales and bad debts expense. utilize analytical techniques including horizontal trend analysis, i.e. dollar and percentage change in accounts from year-to-year. also, conduct vertical trend analysis, i.e. balance sheet accounts as a percentage of total assets and expense accounts as a percentage of sales. review industry standards financial statements and compare janet janitorial services financial ratios to industry averages (janitorial services - naic code 561720, sic code-7349). as you perform your analysis, be aware if the cost and benefit of your time, do not spend time investigating accounts that have minor trend deviations. once your analysis is complete, identify accounts that suggest further investigation- by using the drop down sections for each cell and placing a "y" (yes -investgage the account) in the cell related to the questionable account for the specific year in the "student answers" tab. select "n" (no-account appears to be ok) in the cells related to accounts that appear ok and do not require furth