DEMONSTRATION:
Task: In a new sheet with 4 headers "Year", "CA changes", "FA changes", and "OA changes", calculate the annual changes for the Current Assets, Fixed Assets, and Other Assets columns. Set the results as percentage type.

Step 1:
  Observation: The spreadsheet is open to "Sheet1," which contains financial data with columns for years, assets, and liabilities.
  Intent: To create a new sheet for calculating and displaying annual changes in asset categories.
  Action: Right-click on the "Sheet1" tab at the bottom and select "Insert Sheet" or "New Sheet".
  Result: A new, blank sheet named "Sheet2" is added to the workbook and displayed.

Step 2:
  Observation: The new sheet is blank, with cell A1 selected and ready for input.
  Intent: To create a header row for organizing annual asset changes.
  Action: Click cell A1 and type "Year"
  Result: The text "Year" now appears in cell A1.

Step 3:
  Observation: The new sheet contains only the header "Year" in cell A1, with the cursor positioned in cell B1.
  Intent: To add the next header, "CA changes," as part of setting up the required columns for annual asset changes.
  Action: Press Tab and type "CA changes"
  Result: The header "CA changes" is entered in cell B1, and the sheet now displays two headers: "Year" and "CA changes."

Step 4:
  Observation: The new sheet contains two headers, "Year" in cell A1 and "CA changes" in cell B1, with the cursor positioned in cell C1.
  Intent: To continue setting up the required headers for calculating annual changes in asset categories.
  Action: Press Tab and type "FA changes".
  Result: The header "FA changes" is added to cell C1.

Step 5:
  Observation: The new sheet contains three headers: "Year", "CA changes", and "FA changes" in the first row.
  Intent: To complete the set of required headers by adding "OA changes" as the fourth column.
  Action: Press Tab and type "OA changes".
  Result: The "OA changes" header is added in cell D1, completing the four required headers in the first row.

Step 6:
  Observation: The new sheet contains four headers: "Year", "CA changes", "FA changes", and "OA changes", with all cells below the headers empty.
  Intent: To begin entering annual data by specifying the first year in the "Year" column.
  Action: Click cell A2 and type "2015".
  Result: The value "2015" appears in cell A2 under the "Year" header.

Step 7:
  Observation: The new sheet contains headers "Year", "CA changes", "FA changes", and "OA changes" in row 1, with cell A2 currently empty.
  Intent: To begin entering the years for which asset changes will be calculated.
  Action: Press Enter and type "2016" in cell A2.
  Result: The value "2016" appears in cell A2, starting the list of years under the "Year" header.

Step 8:
  Observation: The new sheet contains the headers "Year", "CA changes", "FA changes", and "OA changes" in row 1, and "2016" is entered in cell A2.
  Intent: To begin listing the years for which annual changes will be calculated.
  Action: Press Enter and type "2017".
  Result: "2017" is entered into cell A3, directly below "2016" in the "Year" column.

Step 9:
  Observation: The new sheet contains the headers "Year", "CA changes", "FA changes", and "OA changes", with the years 2016 and 2017 already listed in the "Year" column.
  Intent: To continue populating the "Year" column with the next chronological year for annual change calculations.
  Action: Press Enter and type "2018".
  Result: The value "2018" appears in the next row of the "Year" column.

Step 10:
  Observation: The new sheet contains four headers ("Year", "CA changes", "FA changes", "OA changes") and a column of years from 2015 to 2018 under "Year".
  Intent: To add the next year in the sequence to the "Year" column in preparation for calculating annual changes.
  Action: Press Enter and type "2019".
  Result: The value "2019" appears in the next row under the "Year" column.

Step 11:
  Observation: The new sheet contains headers "Year", "CA changes", "FA changes", and "OA changes", with years listed in column A, but no formulas or data in the other columns.
  Intent: To calculate the annual percentage change for Current Assets using data from Sheet1.
  Action: Click cell B2 and type "=(Sheet1.B3-Sheet1.B2)/Sheet1.B2".
  Result: Cell B2 now contains a formula to compute the percentage change in Current Assets between two years from Sheet1.

Step 12:
  Observation: The new sheet contains headers "Year", "CA changes", "FA changes", and "OA changes", and the first row under "Year" is filled with "2016", while the "CA changes" cell (B2) contains a formula referencing another sheet.
  Intent: To confirm and apply the formula entered in cell B2 for calculating annual changes in Current Assets.
  Action: Press Enter
  Result: The formula in cell B2 is executed, displaying the calculated percentage change for "CA changes" in 2016.

Step 13:
  Observation: The sheet displays headers "Year", "CA changes", "FA changes", and "OA changes", with cell B2 containing a formula and the rest of column B empty.
  Intent: To copy the formula in B2 down the column so that annual changes for "CA changes" are calculated for each year.
  Action: Click cell B2, then drag the fill handle down to B6.
  Result: The formula from B2 is filled down to B6, calculating "CA changes" for all listed years.

Step 14:
  Observation: The new sheet contains headers "Year", "CA changes", "FA changes", and "OA changes", and cell C2 is empty.
  Intent: To calculate the annual change for Fixed Assets as a percentage using data from Sheet1.
  Action: Click cell C2 and type "=(Sheet1.C3-Sheet1.C2)/Sheet1.C2"
  Result: Cell C2 now contains the formula to compute the percentage change in Fixed Assets between two years from Sheet1.

Step 15:
  Observation: The new sheet contains headers "Year", "CA changes", "FA changes", and "OA changes" in row 1, and the first row of data is being entered in row 2.
  Intent: To confirm or complete the entry of a formula or value in the spreadsheet.
  Action: Press Enter.
  Result: The cell selection moves from the current cell (D2) to the next cell below (D3), confirming the entry in D2.

Step 16:
  Observation: The sheet displays headers "Year", "CA changes", "FA changes", and "OA changes" with a formula present in cell C2, but the rest of column C is empty.
  Intent: To apply the formula in C2 to the rest of the rows in the "CA changes" column for consistent annual change calculations.
  Action: Click cell C2, then drag the fill handle down to C6.
  Result: The formula from C2 is copied down to C6, populating the "CA changes" column with calculated values for each year.

Step 17:
  Observation: The new sheet contains headers "Year", "CA changes", "FA changes", and "OA changes" in row 1, with all other cells empty.
  Intent: To calculate the annual percentage change for the "OA changes" column using data from Sheet1.
  Action: Click cell D2 and type "=(Sheet1.D3-Sheet1.D2)/Sheet1.D2"
  Result: Cell D2 is populated with the formula to compute the percentage change for "OA changes" between two years.

Step 18:
  Observation: The formula `=(C3-C2)/C2` is being entered in cell D3 to calculate the percentage change for "OA changes".
  Intent: To compute the annual percentage change for Other Assets in the new sheet.
  Action: Press Enter
  Result: The formula is executed in cell D3, displaying the calculated percentage change for Other Assets.

Step 19:
  Observation: The sheet displays headers "Year", "CA changes", "FA changes", and "OA changes" with a formula present only in cell D2.
  Intent: To copy the formula in D2 down the "OA changes" column for all relevant rows.
  Action: Click cell D2, then drag the fill handle down to D6.
  Result: The formula from D2 is filled down through D6, calculating values for each row in the "OA changes" column.

Step 20:
  Observation: The new sheet contains four headers ("Year", "CA changes", "FA changes", "OA changes") and calculated annual changes for each asset type in columns B, C, and D.
  Intent: To select the range of calculated annual changes and their corresponding years for further formatting or analysis.
  Action: Click and drag to select cells B2:D6.
  Result: Cells B2:D6 are highlighted, indicating they are selected for the next operation.

Step 21:
  Observation: The annual changes for "CA changes", "FA changes", and "OA changes" are displayed as decimal values in columns B, C, and D.
  Intent: To format the annual change values as percentages for better readability.
  Action: Click the % button in the toolbar (or press Ctrl+Shift+5).
  Result: The values in columns B, C, and D are now displayed as percentages.

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