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Part b) Supply a formula appropriate for cell I137 of the “CD Charge” column.You may refer to cells by their literal row and column addresses (eg J93 or RC[-2]) in situations where a named range would actually be more appropriate.Part c) Explain the purpose and use (i.e. the logical function) of values in the Statement Number and Posting Order columns (column D and E) in this spreadsheet.There are two points to cover.Statement Number (Column D) shows the bank statement that the purchase record is on. Posting order Part d) What is the purpose of the numbers in cells A8:A147 of the spreadsheet?Part e) Here is the macro that Rosencrantz attached to the Bottom button of this spreadsheet. Explain in detail what’s wrong with this macro, what will go wrong in the spreadsheet as a result, how the macro should be changed, and why that change solves the problem.Sub ToVisaBottom()Worksheets("Visa").Range("A102").SelectEnd Sub