This file is used with Problem 6C-4, and contains the three worksheet tabs listed below. Simply click on the tab you wish to view. 1. "Working Trial Balance" contains the KCN Working Trial Balance for the year ended December 31, 20X5 (unadjusted) and 20X4 (adjusted). 2. "Financial Statements" contains comparative KCN Financial Statements which are the results of the adjusted working trial balance amounts for 20X5 and 20X4. 3. "Ratios" contains the Financial Statement Ratios calculated from KCN Financial Statements, both for 20X5 and for 20X4. Required: a. Recalculate the 12/31/X5 and 12/31/X4 ratios using Excel on the Ratios schedule. b. Identify financial statement accounts that should be investigated because the related ratios are not what one would expect as compared to the prior-year ratios, industry averages, or your knowledge of th company. c. For each account identified in part b., list potential reasons for the unexpected account balances and related ratios.