Rewrite the Excel formula equalsUpper D$2*$ E$3 - $B5 after it has been moved as specified below. (a) down 2 cells (b) right 3 cells (starting with formula equalsUpper D$2*$Upper E$3minus$Upper B5) (c) up 1 cell (starting with formula equalsUpper D$2*$Upper E$3minus$Upper B5) (d) left 1 cell (starting with formula equalsUpper D$2*$Upper E$3minus$Upper B5)