The city of Sportsville, MN has recently had a vote to determine if the citizen want a National Hockey League (NHL) team to move to their city and if they are willing to have a one-cent tax increase to support the cost of such a project. The vote was “Yes” by a large majority. For this assignment you will develop the capital budget. The numbers used in this assignment are to be a realistic estimate based on your research of similar projects. The capital budget should be done on a spreadsheet such as Excel. Provide at least one graph to help the mayor and city council better understand the elements of the capital budget.