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[]
[]
[null,"Excel & Business Math 08"]
[null,"Arithmetic Tips for Add, Subtract, Multiply, Divide, Exponents, Rounding"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Math Operators used in Excel",{"$f":"AL5&\") \"&AM5","v":"1) Math Operators used in Excel"}]
[null,null,"Topics:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Math Order of Operations","2) Math Order of Operations"]
[null,null,"1) Integers & Decimals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whole Numbers & Decimals",{"$f":"ROWS(AD$7:AD7)&\") \"&AC7","v":"1) Whole Numbers & Decimals"},null,null,null,null,null,null,null,3,"Comparative Operators used in Excel","3) Comparative Operators used in Excel"]
[null,null,"2) Write Number in English",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Write Number in English",{"$f":"ROWS(AD$7:AD8)&\") \"&AC8","v":"2) Write Number in English"},null,null,null,null,null,null,null,4,"Types of Formulas seen in this class","4) Types of Formulas seen in this class"]
[null,null,"3) Math Operators & Order of Operations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Math Operators & Order of Operations",{"$f":"ROWS(AD$7:AD9)&\") \"&AC9","v":"3) Math Operators & Order of Operations"},null,null,null,null,null,null,null,5,"How to Build Formulas for Business Math","5) How to Build Formulas for Business Math"]
[null,null,"4) Adding in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adding in Excel",{"$f":"ROWS(AD$7:AD10)&\") \"&AC10","v":"4) Adding in Excel"}]
[null,null,"5) Subtracting in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Subtracting in Excel",{"$f":"ROWS(AD$7:AD11)&\") \"&AC11","v":"5) Subtracting in Excel"},null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"REPLACE(AS21,1,SEARCH(\"=\",AS21)-1,\"\")","v":{"$error":"#REF!"}}]
[null,null,"6) Check Work When Subtracting or Adding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check Work When Subtracting or Adding",{"$f":"ROWS(AD$7:AD12)&\") \"&AC12","v":"6) Check Work When Subtracting or Adding"},null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"REPLACE(AS22,1,SEARCH(\"=\",AS22)-1,\"\")","v":{"$error":"#REF!"}}]
[null,null,"7) Multiplying in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Multiplying in Excel",{"$f":"ROWS(AD$7:AD13)&\") \"&AC13","v":"7) Multiplying in Excel"},null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"REPLACE(AS23,1,SEARCH(\"=\",AS23)-1,\"\")","v":{"$error":"#REF!"}}]
[null,null,"8) Dividing in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividing in Excel",{"$f":"ROWS(AD$7:AD14)&\") \"&AC14","v":"8) Dividing in Excel"},null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"REPLACE(AS24,1,SEARCH(\"=\",AS24)-1,\"\")","v":{"$error":"#REF!"}}]
[null,null,"9) Check Work When Multiplying or Dividing",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check Work When Multiplying or Dividing",{"$f":"ROWS(AD$7:AD15)&\") \"&AC15","v":"9) Check Work When Multiplying or Dividing"},null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"REPLACE(AS25,1,SEARCH(\"=\",AS25)-1,\"\")","v":{"$error":"#REF!"}}]
[null,null,"10) Exponents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exponents",{"$f":"ROWS(AD$7:AD16)&\") \"&AC16","v":"10) Exponents"},null,null,null,null,null,null,null,null,{"$f":"REPLACE(AS16,1,SEARCH(\"=\",AS16)-1,\"\")","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,"11) More ROUND Examples",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rounding & ROUND Function Video Examples:",{"$f":"ROWS(AD$7:AD17)&\") \"&AC17","v":"11) Rounding & ROUND Function Video Examples:"},null,null,null,null,null,null,null,null,{"$f":"REPLACE(AS17,1,SEARCH(\"=\",AS17)-1,\"\")","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1) Integers & Decimals","Integers & Decimals",null,null,null,null,null,null,null,null,{"$f":"REPLACE(AS19,1,SEARCH(\"=\",AS19)-1,\"\")","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2) Write Number in English","Write Number in English",null,null,null,null,null,null,null,null,{"$f":"REPLACE(AS20,1,SEARCH(\"=\",AS20)-1,\"\")","v":{"$error":"#REF!"}},null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3) Math Operators & Order of Operations","Math Operators & Order of Operations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4) Adding in Excel","Adding in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5) Subtracting in Excel","Subtracting in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6) Check Work When Subtracting or Adding","Check Work When Subtracting or Adding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7) Multiplying in Excel","Multiplying in Excel",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8) Dividing in Excel","Dividing in Excel"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9) Check Work When Multiplying or Dividing","Check Work When Multiplying or Dividing"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10) Exponents","Exponents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11) More ROUND Examples","More ROUND Examples"]

{"sheet":"WID Words","index":1,"n_rows":10,"n_cols":22,"rows_kept":10,"cut":false,"hidden":false,"merged":[[6,16,6,21]]}
[]
[]
["Define Whole Number (Counting Numbers) ==> A number with no decimals, such as 5,678, and not negative"]
["Define Integer ==> Positive & Negative Counting Numbers and Zero"]
["Define Decimal ==> A number written with a decimal such as 4.987 or 0.062 or -1.50"]
[]
["Whole Numbers: numbers to the left of the decimal point. Uses the ten one-place digits: 0,1,2,3,4,5,6,7,8,9. Use a comma every third place.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The word \"and\" goes here when you write the words.","Decimals: numbers to the right of the decimal point - representing parts of a whole - \"a whole\" is the number 1 and the \"part\" is a number between 1 and 0."]
["Trillions",null,null,"Billions",null,null,"Millions",null,null,"Thousands",null,null,"Ones",null,null,"\"AND\""]
[{"$f":"\"Hundred \"&A8","v":"Hundred Trillions"},{"$f":"\"Ten \"&A8","v":"Ten Trillions"},{"$f":"A8","v":"Trillions"},{"$f":"\"Hundred \"&D8","v":"Hundred Billions"},{"$f":"\"Ten \"&D8","v":"Ten Billions"},{"$f":"D8","v":"Billions"},{"$f":"\"Hundred \"&G8","v":"Hundred Millions"},{"$f":"\"Ten \"&G8","v":"Ten Millions"},{"$f":"G8","v":"Millions"},{"$f":"\"Hundred \"&J8","v":"Hundred Thousands"},{"$f":"\"Ten \"&J8","v":"Ten Thousands"},{"$f":"J8","v":"Thousands"},"Hundreds","Tens","Ones","Decimal Point (and)","Tenths","Hundredths","Thousandths","Ten-Thousandths","Hundred-Thousandths","Millionths"]
[null,null,null,4,5,6,7,5,8,4,5,2,1,1,9,"■",1,5,5]

{"sheet":"Write It","index":2,"n_rows":2,"n_cols":2,"rows_kept":2,"cut":false,"hidden":false,"merged":[]}
["Number","Write it"]
[150215.29]

{"sheet":"Write It (an)","index":3,"n_rows":3,"n_cols":4,"rows_kept":3,"cut":false,"hidden":false,"merged":[]}
["Number","Write it"]
[150215.29,"One Hundred Fifty Thousand, Two Hundred Fifteen Dollars and Twenty Nine Cents --",null,{"$f":"SpellNumber(A2)","v":"One Hundred Fifty  Thousand Two Hundred Fifteen Dollars and Twenty Nine Cents"}]
[456758452119.15503,"Four Hundred Fifty Six Billion, Seven Hundred Fifty Eight Million, Four Hundred Fifty Two Thousand, One Hundred Nineteen Dollars and Sixteen Cents --",null,{"$f":"SpellNumber(A3)","v":"Four Hundred Fifty Six Billion Seven Hundred Fifty Eight Million Four Hundred Fifty Two Thousand One Hundred Nineteen Dollars and Fifteen Cents"}]

{"sheet":"Check","index":4,"n_rows":13,"n_cols":5,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
["Sioux's Accounting",null,null,"No.",4025]
["3985 14th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98106",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2018-01-13"}]
[null,"PAY TO THE ORDER OF:","Home Depot","Amount",1528.72]
[null,"Amount",null,null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Sioux Radcoolinator"]
["Memo","Purchase Desk"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 4025"]

{"sheet":"Check (an)","index":5,"n_rows":13,"n_cols":5,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
["Sioux's Accounting",null,null,"No.",4025]
["3985 14th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98106",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2018-01-13"}]
[null,"PAY TO THE ORDER OF:","Home Depot","Amount",1528.72]
[null,"Amount","One Thousand Five Hundred Twenty Eight & Seventy Two Cents",null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Sioux Radcoolinator"]
["Memo","Purchase Desk"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 4025"]

{"sheet":"MOOO","index":6,"n_rows":14,"n_cols":11,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["MOOO Example 1:",null,null,null,null,null,"Math Operators:",null,null,"Math Operators on the Standard Keyboard:"]
["Time Sheet using Military Time",null,null,null,null,null,"( )","Parentheses.",null,"(","Shift + 9"]
["Gross Pay = Hours Worked * Wage per Hour",null,null,null,null,null,null,null,null,")","Shift + 0"]
["Time In","Time Out","Wage","Gross Pay",null,null,"^","Raising to an exponent. (\"caret\", like carrot)",null,"^","Shift + 6"]
[8,15,27.75,null,null,null,"*","Multiplying.",null,"*","Shift + 8,    or Number Pad"]
[null,null,null,null,null,null,"/","Dividing.",null,"/","/ Key,         or Number Pad"]
[null,null,null,null,{"$f":"IF(_xlfn.ISFORMULA(D5),_xlfn.FORMULATEXT(D5),\"\")","v":""},null,"+","Adding.",null,"+","Shift + =,    or Number Pad"]
[null,null,null,null,null,null,"-","Subtracting or Negation.",null,"-","- Key,          or Number Pad"]
[]
[null,null,null,null,null,null,"Math order of operations",null,null,"Math order of operations"]
[null,null,null,null,null,null,1,"First, do everything in the parentheses",null,1," ( )"]
[null,null,null,null,null,null,2,"Second, do all exponents",null,2," ^"]
[null,null,null,null,null,null,3,"Third, do all multiplication and division, left to right",null,3," * / Left to Right"]
[null,null,null,null,null,null,4,"Fourth, do all adding and subtracting, left to right",null,4," + - Left to Right"]

{"sheet":"MOOO (an)","index":7,"n_rows":14,"n_cols":11,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["MOOO Example 1:",null,null,null,null,null,"Math Operators:",null,null,"Math Operators on the Standard Keyboard:"]
["Time Sheet using Military Time",null,null,null,null,null,"( )","Parentheses.",null,"(","Shift + 9"]
["Gross Pay = Hours Worked * Wage per Hour",null,null,null,null,null,null,null,null,")","Shift + 0"]
["Time In","Time Out","Wage","Gross Pay",null,null,"^","Raising to an exponent. (\"caret\", like carrot)",null,"^","Shift + 6"]
[8,15,27.75,{"$f":"(B5-A5)*C5","v":194.25},{"$f":"IF(_xlfn.ISFORMULA(D5),_xlfn.FORMULATEXT(D5),\"\")","v":"=(B5-A5)*C5"},null,"*","Multiplying.",null,"*","Shift + 8,    or Number Pad"]
[null,null,null,null,null,null,"/","Dividing.",null,"/","/ Key,         or Number Pad"]
[null,null,null,null,null,null,"+","Adding.",null,"+","Shift + =,    or Number Pad"]
[null,null,null,null,null,null,"-","Subtracting or Negation.",null,"-","- Key,          or Number Pad"]
[]
[null,null,null,null,null,null,"Math order of operations",null,null,"Math order of operations"]
[null,null,null,null,null,null,1,"First, do everything in the parentheses",null,1," ( )"]
[null,null,null,null,null,null,2,"Second, do all exponents",null,2," ^"]
[null,null,null,null,null,null,3,"Third, do all multiplication and division, left to right",null,3," * / Left to Right"]
[null,null,null,null,null,null,4,"Fourth, do all adding and subtracting, left to right",null,4," + - Left to Right"]

{"sheet":"Add","index":8,"n_rows":71,"n_cols":8,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
["Adding in Excel Example 1:"]
["If numbers are next to each other, use SUM Function with a range of cells, rather than using the + symbol"]
["Efficient to use SUM function because:  "]
["Fast."]
["Can handle structural changes like inserting a row."]
["Invoice 12305"]
["Product","Amount"]
["Quad",45.32,null,"Efficient to use SUM function because:  "]
["Sunshine",50,null,"1) Fast."]
["Carlota",169.3,null,"2) Can handle structural changes like inserting a row."]
[null,5]
["Majestic Beaut",25]
["MTA",102]
["Total",null,null,{"$f":"IF(_xlfn.ISFORMULA(B14),_xlfn.FORMULATEXT(B14)&\" is an efficient formula.\",\"\")","v":""}]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(B15),_xlfn.FORMULATEXT(B15)&\" is NOT an efficient formula.\",\"\")","v":""}]
[]
["Adding in Excel Example 2:"]
["If numbers are not next to each other, you can use SUM Function or the + symbol"]
[]
["Invoice 12305","Amount",null,"Invoice 12332","Amount",null,"Invoice 12288","Amount"]
["Quad",45.32,null,"Sunshine",90.43,null,"Sunset",37.630000000000003]
["Sunshine",50,null,"Quad",53.13,null,"Aspen",91.24]
["Carlota",169.3,null,"MTA",78.62,null,"Quad",39.020000000000003]
["Majestic Beaut",25,null,"Majestic Beaut",105.7,null,"Yanaki",106.94]
["MTA",102,null,"Carlota",73.7,null,"Crested Beaut",49.38]
["Total",null,null,"Total",null,null,"Total"]
[]
["Total",null,null,{"$f":"IF(_xlfn.ISFORMULA(B28),_xlfn.FORMULATEXT(B28),\"\")","v":""}]
[null,null,"or","**Okay to use + + + + or SUM(,,) when cells are not next to each other."]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(B30),_xlfn.FORMULATEXT(B30),\"\")","v":""}]
[]
["Adding in Excel Example 3:"]
["Commutative Property of Addition allows us to add in any order"]
["You can add the numbers in any order and you still get the equivalent sum, as in:"]
[{"$f":"B26&\" + \"&E26&\" + \"&H26&\" = \"&H26&\" + \"&E26&\" + \"&B26&\" = \"&SUM(B26,E26,H26)&\" and so on…\"","v":" +  +  =  +  +  = 0 and so on…"}]
[]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(B37),_xlfn.FORMULATEXT(B37),\"\")","v":""}]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(B38),_xlfn.FORMULATEXT(B38),\"\")","v":""}]
[]
[]
["Adding in Excel Example 4:"]
["If ranges of cells are not next to each other, use SUM with ranges separated by commas"]
[]
["Invoice 12305","Amount",null,"Invoice 12332","Amount",null,"Invoice 12288","Amount"]
["Quad",45.32,null,"Sunshine",90.43,null,"Sunset",37.630000000000003]
["Sunshine",50,null,"Quad",53.13,null,"Aspen",91.24]
["Carlota",169.3,null,"MTA",78.62,null,"Quad",39.020000000000003]
["Majestic Beaut",25,null,"Majestic Beaut",105.7,null,"Yanaki",106.94]
["MTA",102,null,"Carlota",73.7,null,"Crested Beaut",49.38]
[]
["Total",null,null,{"$f":"IF(_xlfn.ISFORMULA(B51),_xlfn.FORMULATEXT(B51),\"\")","v":""}]
[]
["Adding in Excel Example 5:"]
["If individual amounts must be rounded, use ROUND Function BEFORE adding"]
[]
[null,"Tax Rate",7.6499999999999999E-2]
[]
["Name","Gross Pay","Tax Deduction",null,null,"Incorrect:"]
["Dillon J",804.02,null,{"$f":"IF(_xlfn.ISFORMULA(C69),_xlfn.FORMULATEXT(C59),\"\")","v":""},null,{"$f":"B59*$C$56","v":61.507529999999996},{"$f":"IF(_xlfn.ISFORMULA(F59),_xlfn.FORMULATEXT(F59),\"\")","v":"=B59*$C$56"}]
["Ian R",761.98,null,null,null,{"$f":"B60*$C$56","v":58.291469999999997}]
["Sarah",1125.95,null,null,null,86.135175000000004]
["Maria G",1070.57,null,null,null,81.898604999999989]
["Kimberlee",922.23,null,null,null,70.550595000000001]
["Lizaelle M",1206.76,null,null,null,92.317139999999995]
["Chad M",1090.18,null,null,null,83.398769999999999]
["Lisa L",1117.71,null,null,null,85.504815000000008]
["Roy J",752.14,null,null,null,57.538709999999995]
["Aaron D",842.64,null,null,null,64.461960000000005]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(C69),_xlfn.FORMULATEXT(C69),\"\")","v":""},null,{"$f":"ROUND(SUM(F59:F68),2)","v":741.6},{"$f":"IF(_xlfn.ISFORMULA(F69),_xlfn.FORMULATEXT(F69),\"\")","v":"=ROUND(SUM(F59:F68),2)"}]
[]
[null,"Not Necessary ==>>",{"$f":"ROUND(SUM(C59:C68),2)","v":0},{"$f":"IF(_xlfn.ISFORMULA(C71),_xlfn.FORMULATEXT(C71),\"\")","v":"=ROUND(SUM(C59:C68),2)"}]

{"sheet":"Add (an)","index":9,"n_rows":71,"n_cols":8,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
["Adding in Excel Example 1:"]
["If numbers are next to each other, use SUM Function with a range of cells, rather than using the + symbol"]
["Efficient to use SUM function because:  "]
["Fast."]
["Can handle structural changes like inserting a row."]
["Invoice 12305"]
["Product","Amount"]
["Quad",45.32,null,"Efficient to use SUM function because:  "]
["Sunshine",50,null,"1) Fast."]
["Carlota",169.3,null,"2) Can handle structural changes like inserting a row."]
[null,5]
["Majestic Beaut",25]
["MTA",102]
["Total",{"$f":"SUM(B8:B13)","v":396.62},null,{"$f":"IF(_xlfn.ISFORMULA(B14),_xlfn.FORMULATEXT(B14)&\" is an efficient formula.\",\"\")","v":"=SUM(B8:B13) is an efficient formula."}]
[null,{"$f":"B8+B9+B10+B12+B13","v":391.62},null,{"$f":"IF(_xlfn.ISFORMULA(B15),_xlfn.FORMULATEXT(B15)&\" is NOT an efficient formula.\",\"\")","v":"=B8+B9+B10+B12+B13 is NOT an efficient formula."}]
[]
["Adding in Excel Example 2:"]
["If numbers are not next to each other, you can use SUM Function or the + symbol"]
[]
["Invoice 12305","Amount",null,"Invoice 12332","Amount",null,"Invoice 12288","Amount"]
["Quad",45.32,null,"Sunshine",90.43,null,"Sunset",37.630000000000003]
["Sunshine",50,null,"Quad",53.13,null,"Aspen",91.24]
["Carlota",169.3,null,"MTA",78.62,null,"Quad",39.020000000000003]
["Majestic Beaut",25,null,"Majestic Beaut",105.7,null,"Yanaki",106.94]
["MTA",102,null,"Carlota",73.7,null,"Crested Beaut",49.38]
["Total",{"$f":"SUM(B21:B25)","v":391.62},null,"Total",{"$f":"SUM(E21:E25)","v":401.58},null,"Total",{"$f":"SUM(H21:H25)","v":324.21000000000004}]
[]
["Total",{"$f":"SUM(B26,E26,H26)","v":1117.4100000000001},null,{"$f":"IF(_xlfn.ISFORMULA(B28),_xlfn.FORMULATEXT(B28),\"\")","v":"=SUM(B26,E26,H26)"}]
[null,null,"or","**Okay to use + + + + or SUM(,,) when cells are not next to each other."]
[null,{"$f":"B26+E26+H26","v":1117.4100000000001},null,{"$f":"IF(_xlfn.ISFORMULA(B30),_xlfn.FORMULATEXT(B30),\"\")","v":"=B26+E26+H26"}]
[]
["Adding in Excel Example 3:"]
["Commutative Property of Addition allows us to add in any order"]
["You can add the numbers in any order and you still get the equivalent sum, as in:"]
[{"$f":"B26&\" + \"&E26&\" + \"&H26&\" = \"&H26&\" + \"&E26&\" + \"&B26&\" = \"&SUM(B26,E26,H26)&\" and so on…\"","v":"391.62 + 401.58 + 324.21 = 324.21 + 401.58 + 391.62 = 1117.41 and so on…"}]
[]
[null,{"$f":"B26+E26+H26","v":1117.4100000000001},null,{"$f":"IF(_xlfn.ISFORMULA(B37),_xlfn.FORMULATEXT(B37),\"\")","v":"=B26+E26+H26"}]
[null,{"$f":"H26+E26+B26","v":1117.4099999999999},null,{"$f":"IF(_xlfn.ISFORMULA(B38),_xlfn.FORMULATEXT(B38),\"\")","v":"=H26+E26+B26"}]
[]
[]
["Adding in Excel Example 4:"]
["If ranges of cells are not next to each other, use SUM with ranges separated by commas"]
[]
["Invoice 12305","Amount",null,"Invoice 12332","Amount",null,"Invoice 12288","Amount"]
["Quad",45.32,null,"Sunshine",90.43,null,"Sunset",37.630000000000003]
["Sunshine",50,null,"Quad",53.13,null,"Aspen",91.24]
["Carlota",169.3,null,"MTA",78.62,null,"Quad",39.020000000000003]
["Majestic Beaut",25,null,"Majestic Beaut",105.7,null,"Yanaki",106.94]
["MTA",102,null,"Carlota",73.7,null,"Crested Beaut",49.38]
[]
["Total",{"$f":"SUM(B45:B49,E45:E49,H45:H49)","v":1117.4100000000003},null,{"$f":"IF(_xlfn.ISFORMULA(B51),_xlfn.FORMULATEXT(B51),\"\")","v":"=SUM(B45:B49,E45:E49,H45:H49)"}]
[]
["Adding in Excel Example 5:"]
["If individual amounts must be rounded, use ROUND Function BEFORE adding"]
[]
[null,"Tax Rate",7.6499999999999999E-2]
[]
["Name","Gross Pay","Tax Deduction",null,null,"Incorrect:"]
["Dillon J",804.02,{"$f":"ROUND(B59*$C$56,2)","v":61.51},{"$f":"IF(_xlfn.ISFORMULA(C69),_xlfn.FORMULATEXT(C59),\"\")","v":"=ROUND(B59*$C$56,2)"},null,{"$f":"B59*$C$56","v":61.507529999999996},{"$f":"IF(_xlfn.ISFORMULA(F59),_xlfn.FORMULATEXT(F59),\"\")","v":"=B59*$C$56"}]
["Ian R",761.98,{"$f":"ROUND(B60*$C$56,2)","v":58.29},null,null,{"$f":"B60*$C$56","v":58.291469999999997}]
["Sarah",1125.95,86.14,null,null,86.135175000000004]
["Maria G",1070.57,81.900000000000006,null,null,81.898604999999989]
["Kimberlee",922.23,70.55,null,null,70.550595000000001]
["Lizaelle M",1206.76,92.32,null,null,92.317139999999995]
["Chad M",1090.18,83.4,null,null,83.398769999999999]
["Lisa L",1117.71,85.5,null,null,85.504815000000008]
["Roy J",752.14,57.54,null,null,57.538709999999995]
["Aaron D",842.64,64.459999999999994,null,null,64.461960000000005]
[null,null,{"$f":"SUM(C59:C68)","v":741.61},{"$f":"IF(_xlfn.ISFORMULA(C69),_xlfn.FORMULATEXT(C69),\"\")","v":"=SUM(C59:C68)"},null,{"$f":"ROUND(SUM(F59:F68),2)","v":741.6},{"$f":"IF(_xlfn.ISFORMULA(F69),_xlfn.FORMULATEXT(F69),\"\")","v":"=ROUND(SUM(F59:F68),2)"}]
[]
[null,"Not Necessary ==>>",{"$f":"ROUND(SUM(C59:C68),2)","v":741.61},{"$f":"IF(_xlfn.ISFORMULA(C71),_xlfn.FORMULATEXT(C71),\"\")","v":"=ROUND(SUM(C59:C68),2)"}]

{"sheet":"Sub","index":10,"n_rows":20,"n_cols":9,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["Subtracting in Excel Example 1:"]
["Use Minus Sign when there are two numbers, like when you calculate Net Income"]
[]
["Total Revenue",5625896]
["Total Expenses",4985623]
["Net Income",null,null,{"$f":"IF(_xlfn.ISFORMULA(B6),_xlfn.FORMULATEXT(B6),\"\")","v":""}]
[]
["Subtracting in Excel Example 2:"]
["When you are subtracting three or more numbers, it usually is easier to add all the numbers that should be subtracted using the SUM Function, & then subtract that single SUM"]
[]
[null,null,null,null,null,null,null,"Not Efficient","Efficient"]
[null,null,null,null,null,null,{"$f":"IF(_xlfn.ISFORMULA(G14),ADDRESS(ROW(G14),COLUMN(G14),4)&\": \"&CHAR(10)&_xlfn.FORMULATEXT(G14),\"\")","v":""},"",""]
["Name","Gross","FICA","Medicare","Fed Tax","Pension","Total","Net Pay","Net Pay"]
["Sioux",754,46.75,10.93,75.400000000000006,0]
["Abdi",822,50.96,11.92,82.2,25]
["Gigi",911,56.48,13.21,91.1,0]
["Imani",897,55.61,13.01,89.7,0]
["Bob",829,51.4,12.02,82.9,75]
["Tyrone",867,53.75,12.57,86.7,100]
["June",939,58.22,13.62,93.9,15]

{"sheet":"Sub (an)","index":11,"n_rows":20,"n_cols":9,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["Subtracting in Excel Example 1:"]
["Use Minus Sign when there are two numbers, like when you calculate Net Income"]
[]
["Total Revenue",5625896]
["Total Expenses",4985623]
["Net Income",{"$f":"B4-B5","v":640273},null,{"$f":"IF(_xlfn.ISFORMULA(B6),_xlfn.FORMULATEXT(B6),\"\")","v":"=B4-B5"}]
[]
["Subtracting in Excel Example 2:"]
["When you are subtracting three or more numbers, it usually is easier to add all the numbers that should be subtracted using the SUM Function, & then subtract that single SUM"]
[]
[null,null,null,null,null,null,null,"Not Efficient","Efficient"]
[null,null,null,null,null,null,{"$f":"IF(_xlfn.ISFORMULA(G14),ADDRESS(ROW(G14),COLUMN(G14),4)&\": \"&CHAR(10)&_xlfn.FORMULATEXT(G14),\"\")","v":"G14: \n=SUM(C14:F14)"},"H14: \n=B14-C14-D14-E14-F14","I14: \n=B14-G14"]
["Name","Gross","FICA","Medicare","Fed Tax","Pension","Total","Net Pay","Net Pay"]
["Sioux",754,46.75,10.93,75.400000000000006,0,{"$f":"SUM(C14:F14)","v":133.08000000000001},{"$f":"B14-C14-D14-E14-F14","v":620.92000000000007},{"$f":"B14-G14","v":620.91999999999996}]
["Abdi",822,50.96,11.92,82.2,25,170.08,651.91999999999996,651.91999999999996]
["Gigi",911,56.48,13.21,91.1,0,160.79,750.20999999999992,750.21]
["Imani",897,55.61,13.01,89.7,0,158.32,738.68,738.68000000000006]
["Bob",829,51.4,12.02,82.9,75,221.32,607.68000000000006,607.68000000000006]
["Tyrone",867,53.75,12.57,86.7,100,253.01999999999998,613.9799999999999,613.98]
["June",939,58.22,13.62,93.9,15,180.74,758.26,758.26]

{"sheet":"Add & Sub","index":12,"n_rows":41,"n_cols":6,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Add and Subtract Example 1:"]
["You can always check your work when adding and subtracting:"]
[]
["If this is TRUE:"]
[{"$f":"A6&\" - \"&A7&\" = \"&A8","v":"Total Revenue - Total Expenses = Net Income"}]
["Total Revenue",5625896]
["Total Expenses",4985623]
["Net Income",null,{"$f":"IF(_xlfn.ISFORMULA(B8),_xlfn.FORMULATEXT(B8),\"\")","v":""}]
[null,null,null,null,null,"Check"]
["Then this is TRUE:",null,null,null,null,"Your"]
[{"$f":"A7&\" + \"&A8&\" = \"&A6","v":"Total Expenses + Net Income = Total Revenue"},null,null,null,null,"Work"]
[]
[]
[null,null,{"$f":"IF(_xlfn.ISFORMULA(B14),_xlfn.FORMULATEXT(B14),\"\")","v":""}]
[]
["You could also check:"]
[{"$f":"A18&\" - \"&A19&\" = \"&A20","v":"Total Revenue - Net Income = Total Expenses"}]
["Total Revenue",5625896]
["Net Income",640273]
["Total Expenses",null,{"$f":"IF(_xlfn.ISFORMULA(B20),_xlfn.FORMULATEXT(B20),\"\")","v":""}]
[]
[]
[]
[]
["You could also check:"]
[{"$f":"\" - \"&A27&\" + \"&A28&\" = \"&A29","v":" - Total Expenses + Total Revenue = Net Income"}]
["Total Expenses",-4985623]
["Total Revenue",5625896]
["Net Income",{"$f":"B27+B28","v":640273},{"$f":"IF(_xlfn.ISFORMULA(B29),_xlfn.FORMULATEXT(B29),\"\")","v":"=B27+B28"}]
[]
["You could also check:"]
[{"$f":"A33&\" - \"&A34&\" = - \"&A35","v":"Net Income - Total Revenue = - Total Expenses"}]
["Net Income",640273]
["Total Revenue",5625896]
["Total Expenses",{"$f":"B33-B34","v":-4985623},{"$f":"IF(_xlfn.ISFORMULA(B35),_xlfn.FORMULATEXT(B35),\"\")","v":"=B33-B34"}]
[]
["You could also check:"]
[{"$f":"\" - \"&A40&\" + \"&A41&\" = \"&A39","v":" - Total Expenses + Total Revenue = Net Income"}]
["Net Income",640273]
["Total Expenses",4985623]
["Total Revenue",{"$f":"B39+B40","v":5625896},{"$f":"IF(_xlfn.ISFORMULA(B41),_xlfn.FORMULATEXT(B41),\"\")","v":"=B39+B40"}]

{"sheet":"Add & Sub (an)","index":13,"n_rows":41,"n_cols":6,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["Add and Subtract Example 1:"]
["You can always check your work when adding and subtracting:"]
[]
["If this is TRUE:"]
[{"$f":"A6&\" - \"&A7&\" = \"&A8","v":"Total Revenue - Total Expenses = Net Income"}]
["Total Revenue",5625896]
["Total Expenses",4985623]
["Net Income",{"$f":"B6-B7","v":640273},{"$f":"IF(_xlfn.ISFORMULA(B8),_xlfn.FORMULATEXT(B8),\"\")","v":"=B6-B7"}]
[null,null,null,null,null,"Check"]
["Then this is TRUE:",null,null,null,null,"Your"]
[{"$f":"A7&\" + \"&A8&\" = \"&A6","v":"Total Expenses + Net Income = Total Revenue"},null,null,null,null,"Work"]
["Total Expenses",4985623]
["Net Income",640273]
["Total Revenue",{"$f":"B12+B13","v":5625896},{"$f":"IF(_xlfn.ISFORMULA(B14),_xlfn.FORMULATEXT(B14),\"\")","v":"=B12+B13"}]
[]
["You could also check:"]
[{"$f":"A18&\" - \"&A19&\" = \"&A20","v":"Total Revenue - Net Income = Total Expenses"}]
["Total Revenue",5625896]
["Net Income",640273]
["Total Expenses",{"$f":"B18-B19","v":4985623},{"$f":"IF(_xlfn.ISFORMULA(B20),_xlfn.FORMULATEXT(B20),\"\")","v":"=B18-B19"}]
[]
[]
[]
[]
["You could also check:"]
[{"$f":"\" - \"&A27&\" + \"&A28&\" = \"&A29","v":" - Total Expenses + Total Revenue = Net Income"}]
["Total Expenses",-4985623]
["Total Revenue",5625896]
["Net Income",{"$f":"B27+B28","v":640273},{"$f":"IF(_xlfn.ISFORMULA(B29),_xlfn.FORMULATEXT(B29),\"\")","v":"=B27+B28"}]
[]
["You could also check:"]
[{"$f":"A33&\" - \"&A34&\" = - \"&A35","v":"Net Income - Total Revenue = - Total Expenses"}]
["Net Income",640273]
["Total Revenue",5625896]
["Total Expenses",{"$f":"B33-B34","v":-4985623},{"$f":"IF(_xlfn.ISFORMULA(B35),_xlfn.FORMULATEXT(B35),\"\")","v":"=B33-B34"}]
[]
["You could also check:"]
[{"$f":"\" - \"&A40&\" + \"&A41&\" = \"&A39","v":" - Total Expenses + Total Revenue = Net Income"}]
["Net Income",640273]
["Total Expenses",4985623]
["Total Revenue",{"$f":"B39+B40","v":5625896},{"$f":"IF(_xlfn.ISFORMULA(B41),_xlfn.FORMULATEXT(B41),\"\")","v":"=B39+B40"}]

{"sheet":"Multiply","index":14,"n_rows":75,"n_cols":6,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
["Multiplying in Excel Example 1:"]
["If you are multiplying two numbers use * Symbol"]
[]
["Product","Quantity","Price","Total"]
["Quad",85,21.25,null,null,{"$f":"IF(_xlfn.ISFORMULA(D5),_xlfn.FORMULATEXT(D5),\"\")","v":""}]
["Carlota",108,13.95]
["Sunset",25,11.95]
["Aspen",15,12.55]
[]
["Multiplying in Excel Example 2:"]
["If you are multiplying in succession three or more numbers you can use the PRODUCT Function"]
[]
["Item","Trade Discount","Compliment","Goal: is to multiply all three compliments"]
["1st Trade Discount",0.5,{"$f":"(1-B14)","v":0.5}]
["2nd Trade Discount",0.1,{"$f":"(1-B15)","v":0.9}]
["3rd Trade Discount",0.06,0.94]
["Net Cost Equivalent",{"$f":"(1-B16)*(1-B15)*(1-B14)","v":0.42299999999999999},null,{"$f":"IF(_xlfn.ISFORMULA(C17),_xlfn.FORMULATEXT(C17),\"\")","v":""}]
[null,null,null,""]
["Multiplying in Excel Example 3:"]
["Commutative Property of multiplication means 2* 5 = 5*2 = 10"]
[]
[2,5,null,null,{"$f":"A22&\" * \"&B22&\" = \"&A22*B22&\" Here are ask: 'Give me \"&A22&\"   \"&B22&\"s\"","v":"2 * 5 = 10 Here are ask: 'Give me 2   5s"}]
[{"$f":"B22","v":5},{"$f":"A22","v":2},null,null,{"$f":"A23&\" * \"&B23&\" = \"&A23*B23&\" Here are ask: 'Give me \"&A23&\"   \"&B23&\"s\"","v":"5 * 2 = 10 Here are ask: 'Give me 5   2s"}]
[]
["Multiplying in Excel Example 4:"]
["When multiplying in business, since we often are dealing with money, we have to consider whether or not we need to use the ROUND Function"]
["If 1) We are required to round, 2) You have extraneous decimals, & 3) We use result in subsequent formula, we MUST use  ROUND"]
[]
["But before you perform the multiplication, can you predict if you need ROUND?"]
["Yes you can."]
[]
["Multiplying in Excel Example 5:"]
["This is an example where the result of multiplying will NOT yield extraneous decimals."]
["When multiplying a Whole Number by Money (Dollars & Pennies),"]
["you will never get extraneous decimals."]
[]
["Product","Quantity","Price","Total"]
["Quad",85,21.25,null,null,{"$f":"IF(_xlfn.ISFORMULA(D38),_xlfn.FORMULATEXT(D38),\"\")","v":""}]
["Carlota",108,13.95]
["Sunset",25,11.95]
["Aspen",15,12.55]
[null,null,"Total",{"$f":"SUM(D38:D41)","v":0}]
[]
["Multiplying in Excel Example 6:"]
["This is an example where the result of multiplying will CAN yield extraneous decimals."]
["When multiplying Money (Dollars & Pennies) times a Decimal,"]
["you CAN get extraneous decimals."]
[]
["Product","Price","Discount","Total"]
["Quad",210.25,0.02,null,null,{"$f":"IF(_xlfn.ISFORMULA(D50),_xlfn.FORMULATEXT(D50),\"\")","v":""}]
["Carlota",130.94999999999999,4.4999999999999998E-2]
["Sunset",110.95,0.1]
["Aspen",120.55,0.12]
[null,null,"Total",{"$f":"SUM(D50:D53)","v":0}]
[]
["Product","Price","Discount","Total"]
["Quad",210.25,0.02,{"$f":"B57*C57","v":4.2050000000000001},null,{"$f":"IF(_xlfn.ISFORMULA(D57),_xlfn.FORMULATEXT(D57),\"\")","v":"=B57*C57"}]
["Carlota",130.94999999999999,4.4999999999999998E-2,{"$f":"B58*C58","v":5.8927499999999995}]
["Sunset",110.95,0.1,11.095000000000001]
["Aspen",120.55,0.12,14.465999999999999]
[null,null,"Total",{"$f":"SUM(D57:D60)","v":35.658749999999998}]
[]
["Multiplying in Excel Example 7:"]
["If you want to be safe,"]
["Anytime you are multiplying and you are dealing with Money,"]
["you can use the ROUND Function."]
[]
["Product","Quantity","Price","Total"]
["Quad",85,21.25,null,null,{"$f":"IF(_xlfn.ISFORMULA(D69),_xlfn.FORMULATEXT(D69),\"\")","v":""}]
["Carlota",108,13.95,null,null,"MUST use  ROUND:"]
["Sunset",25,11.95,null,null,"1) We are required to round"]
["Aspen",15,12.55,null,null,"2) You have extraneous decimals,"]
[null,null,"Total",{"$f":"SUM(D69:D72)","v":0},null,"or with money:"]
[null,null,null,null,null,"you are multiplying or dividing and you might have extraneous decimals"]
[null,null,null,null,null,"3) We use result in subsequent formula"]

{"sheet":"Multiply (an)","index":15,"n_rows":75,"n_cols":6,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
["Multiplying in Excel Example 1:"]
["If you are multiplying two numbers use * Symbol"]
[]
["Product","Quantity","Price","Total"]
["Quad",85,21.25,{"$f":"B5*C5","v":1806.25},null,{"$f":"IF(_xlfn.ISFORMULA(D5),_xlfn.FORMULATEXT(D5),\"\")","v":"=B5*C5"}]
["Carlota",108,13.95,{"$f":"B6*C6","v":1506.6}]
["Sunset",25,11.95,298.75]
["Aspen",15,12.55,188.25]
[]
["Multiplying in Excel Example 2:"]
["If you are multiplying in succession three or more numbers you can use the PRODUCT Function"]
[]
["Item","Trade Discount","Compliment","Goal: is to multiply all three compliments"]
["1st Trade Discount",0.5,{"$f":"(1-B14)","v":0.5}]
["2nd Trade Discount",0.1,{"$f":"(1-B15)","v":0.9}]
["3rd Trade Discount",0.06,0.94]
["Net Cost Equivalent",{"$f":"(1-B16)*(1-B15)*(1-B14)","v":0.42299999999999999},{"$f":"PRODUCT(C14:C16)","v":0.42299999999999999},{"$f":"IF(_xlfn.ISFORMULA(C17),_xlfn.FORMULATEXT(C17),\"\")","v":"=PRODUCT(C14:C16)"}]
[null,null,{"$f":"C14*C15*C16","v":0.42299999999999999},"=C14*C15*C16"]
["Multiplying in Excel Example 3:"]
["Commutative Property of multiplication means 2* 5 = 5*2 = 10"]
[]
[2,5,{"$f":"A22*B22","v":10},null,{"$f":"A22&\" * \"&B22&\" = \"&A22*B22&\" Here are ask: 'Give me \"&A22&\"   \"&B22&\"s\"","v":"2 * 5 = 10 Here are ask: 'Give me 2   5s"}]
[{"$f":"B22","v":5},{"$f":"A22","v":2},10,null,{"$f":"A23&\" * \"&B23&\" = \"&A23*B23&\" Here are ask: 'Give me \"&A23&\"   \"&B23&\"s\"","v":"5 * 2 = 10 Here are ask: 'Give me 5   2s"}]
[]
["Multiplying in Excel Example 4:"]
["When multiplying in business, since we often are dealing with money, we have to consider whether or not we need to use the ROUND Function"]
["If 1) We are required to round, 2) You have extraneous decimals, & 3) We use result in subsequent formula, we MUST use  ROUND"]
[]
["But before you perform the multiplication, can you predict if you need ROUND?"]
["Yes you can."]
[]
["Multiplying in Excel Example 5:"]
["This is an example where the result of multiplying will NOT yield extraneous decimals."]
["When multiplying a Whole Number by Money (Dollars & Pennies),"]
["you will never get extraneous decimals."]
[]
["Product","Quantity","Price","Total"]
["Quad",85,21.25,{"$f":"B38*C38","v":1806.25},null,{"$f":"IF(_xlfn.ISFORMULA(D38),_xlfn.FORMULATEXT(D38),\"\")","v":"=B38*C38"}]
["Carlota",108,13.95,{"$f":"B39*C39","v":1506.6}]
["Sunset",25,11.95,298.75]
["Aspen",15,12.55,{"$f":"B41*C41","v":188.25}]
[null,null,"Total",{"$f":"SUM(D38:D41)","v":3799.85}]
[]
["Multiplying in Excel Example 6:"]
["This is an example where the result of multiplying will CAN yield extraneous decimals."]
["When multiplying Money (Dollars & Pennies) times a Decimal,"]
["you CAN get extraneous decimals."]
[]
["Product","Price","Discount","Total"]
["Quad",210.25,0.02,{"$f":"ROUND(B50*C50,2)","v":4.21},null,{"$f":"IF(_xlfn.ISFORMULA(D50),_xlfn.FORMULATEXT(D50),\"\")","v":"=ROUND(B50*C50,2)"}]
["Carlota",130.94999999999999,4.4999999999999998E-2,{"$f":"ROUND(B51*C51,2)","v":5.89}]
["Sunset",110.95,0.1,11.1]
["Aspen",120.55,0.12,14.47]
[null,null,"Total",{"$f":"SUM(D50:D53)","v":35.67}]
[]
["Product","Price","Discount","Total"]
["Quad",210.25,0.02,{"$f":"B57*C57","v":4.2050000000000001},null,{"$f":"IF(_xlfn.ISFORMULA(D57),_xlfn.FORMULATEXT(D57),\"\")","v":"=B57*C57"}]
["Carlota",130.94999999999999,4.4999999999999998E-2,{"$f":"B58*C58","v":5.8927499999999995}]
["Sunset",110.95,0.1,11.095000000000001]
["Aspen",120.55,0.12,14.465999999999999]
[null,null,"Total",{"$f":"SUM(D57:D60)","v":35.658749999999998}]
[]
["Multiplying in Excel Example 7:"]
["If you want to be safe,"]
["Anytime you are multiplying and you are dealing with Money,"]
["you can use the ROUND Function."]
[]
["Product","Quantity","Price","Total"]
["Quad",85,21.25,{"$f":"ROUND(B69*C69,2)","v":1806.25},null,{"$f":"IF(_xlfn.ISFORMULA(D69),_xlfn.FORMULATEXT(D69),\"\")","v":"=ROUND(B69*C69,2)"}]
["Carlota",108,13.95,{"$f":"ROUND(B70*C70,2)","v":1506.6},null,"MUST use  ROUND:"]
["Sunset",25,11.95,298.75,null,"1) We are required to round"]
["Aspen",15,12.55,188.25,null,"2) You have extraneous decimals,"]
[null,null,"Total",{"$f":"SUM(D69:D72)","v":3799.85},null,"or with money:"]
[null,null,null,null,null,"you are multiplying or dividing and you might have extraneous decimals"]
[null,null,null,null,null,"3) We use result in subsequent formula"]

{"sheet":"Divide","index":16,"n_rows":56,"n_cols":7,"rows_kept":56,"cut":false,"hidden":false,"merged":[]}
["Dividing in Excel Example 1:"]
["If you are dividing two numbers use / Symbol"]
[]
["Expense for Week",2955,null,"** Week for this business is always 7 days."]
["Daily Expense",null,{"$f":"IF(_xlfn.ISFORMULA(B5),_xlfn.FORMULATEXT(B5),\"\")","v":""},"* We have no requirement to round and use ROUND function"]
[]
["Dividing in Excel Example 2:"]
["When you are performing division, the  formula is: Numerator/Denominator = Quotient ==>> Top/Bottom = Answer"]
["When you are performing division you are asking the question: \"How Many Denominators are in the Numerator?\""]
[]
["Numerator","Denominator","Quotient (answer)"]
[10,2,null,{"$f":"IF(_xlfn.ISFORMULA(C12),_xlfn.FORMULATEXT(C12),\"\")","v":""},{"$f":"\"Here we are asking: How many \"&B12&\"s are in \"&A12&\"?\"","v":"Here we are asking: How many 2s are in 10?"}]
[]
["Dividing in Excel Example 3:"]
["** Dividing by zero not allowed because \"How many Zeroes are in a number???\""]
[]
["Numerator","Denominator","Quotient (answer)"]
[10,null,null,{"$f":"IF(_xlfn.ISFORMULA(C18),_xlfn.FORMULATEXT(C18),\"\")","v":""},{"$f":"\"Here we are asking: How many \"&B18&\"s are in \"&A18&\"?\"","v":"Here we are asking: How many s are in 10?"}]
[]
["Dividing in Excel Example 4:"]
["We can divide to get the integer answer with a remainder with the QUOTIENT and MOD Functions."]
[]
["Numerator","Denominator","Quotient (answer)","Integer Answer","Remainder Answer"]
[9,2]
[null,null,{"$f":"IF(_xlfn.ISFORMULA(C24),_xlfn.FORMULATEXT(C24),\"\")","v":""},{"$f":"IF(_xlfn.ISFORMULA(D24),_xlfn.FORMULATEXT(D24),\"\")","v":""},{"$f":"IF(_xlfn.ISFORMULA(E24),_xlfn.FORMULATEXT(E24),\"\")","v":""}]
[]
["Same Rounding Rules we saw for multiplying apply with division:"]
["When we MUST use ROUND:"]
["1) We are required to round"]
["2) The result of dividing yields extraneous decimals"]
["3) We use result in subsequent formula"]
[]
["Dividing in Excel Example 5:"]
["Goal of example: Calculate Grade for Class"]
["We compare Student Point Total to the Maximum Points Possible in Class."]
["Anytime we compare a \"Part of the Whole\" to the \"Whole\", we use Division. This is called \"Compare Part to Whole\""]
["* We have no requirement to round here"]
[]
["Student Name","Student Score\n\"Part of Whole\"","Grade for Class\n\"Compare Part to Whole\"",null,"Max Points for Class\n\"Whole\""]
["Imani",477,null,{"$f":"IF(_xlfn.ISFORMULA(C40),_xlfn.FORMULATEXT(C40),\"\")","v":""},500]
["Gigi",360]
["Tyrone",500,null,null,"* We have no requirement to round and use ROUND function"]
["Sioux",396]
["Bob",173]
["Abdi",454]
[]
["Dividing in Excel Example 6:"]
["Goal of example: Calculate Monthly Insurance Expense for each policy, then add all monthly expenses to get total."]
["This situation meets the requirement to round."]
[]
["Policy Number","Annual Insurance Expenses","Monthly Expense",null,null,"Monthly Expense"]
["0121.NGXDS-2948",2434.65,null,{"$f":"IF(_xlfn.ISFORMULA(C55),_xlfn.FORMULATEXT(C52),\"\")","v":""},null,{"$f":"B52/12","v":202.88750000000002},{"$f":"IF(_xlfn.ISFORMULA(F55),_xlfn.FORMULATEXT(F52),\"\")","v":"=B52/12"}]
["0171.TOUKP-2257",3940.51,null,null,null,{"$f":"B53/12","v":328.37583333333333}]
["0006.TPZUP-1156",3206.84,null,null,null,{"$f":"B54/12","v":267.23666666666668}]
["0107.PMQGS-1845",1943.33,null,null,null,{"$f":"B55/12","v":161.94416666666666}]
[null,"Total",{"$f":"SUM(C52:C55)","v":0},null,"Total",{"$f":"SUM(F52:F55)","v":960.44416666666666}]

{"sheet":"Divide (an)","index":17,"n_rows":56,"n_cols":7,"rows_kept":56,"cut":false,"hidden":false,"merged":[]}
["Dividing in Excel Example 1:"]
["If you are dividing two numbers use / Symbol"]
[]
["Expense for Week",2955,null,"** Week for this business is always 7 days."]
["Daily Expense",{"$f":"B4/7","v":422.14285714285717},{"$f":"IF(_xlfn.ISFORMULA(B5),_xlfn.FORMULATEXT(B5),\"\")","v":"=B4/7"},"* We have no requirement to round and use ROUND function"]
[]
["Dividing in Excel Example 2:"]
["When you are performing division, the  formula is: Numerator/Denominator = Quotient ==>> Top/Bottom = Answer"]
["When you are performing division you are asking the question: \"How Many Denominators are in the Numerator?\""]
[]
["Numerator","Denominator","Quotient (answer)"]
[10,2,{"$f":"A12/B12","v":5},{"$f":"IF(_xlfn.ISFORMULA(C12),_xlfn.FORMULATEXT(C12),\"\")","v":"=A12/B12"},{"$f":"\"Here we are asking: How many \"&B12&\"s are in \"&A12&\"?\"","v":"Here we are asking: How many 2s are in 10?"}]
[]
["Dividing in Excel Example 3:"]
["** Dividing by zero not allowed because \"How many Zeroes are in a number???\""]
[]
["Numerator","Denominator","Quotient (answer)"]
[10,null,{"$f":"A18/B18","v":{"$error":"#DIV/0!"}},{"$f":"IF(_xlfn.ISFORMULA(C18),_xlfn.FORMULATEXT(C18),\"\")","v":"=A18/B18"},{"$f":"\"Here we are asking: How many \"&B18&\"s are in \"&A18&\"?\"","v":"Here we are asking: How many s are in 10?"}]
[]
["Dividing in Excel Example 4:"]
["We can divide to get the integer answer with a remainder with the QUOTIENT and MOD Functions."]
[]
["Numerator","Denominator","Quotient (answer)","Integer Answer","Remainder Answer"]
[9,2,{"$f":"A24/B24","v":4.5},{"$f":"QUOTIENT(A24,B24)","v":4},{"$f":"MOD(A24,B24)","v":1}]
[null,null,{"$f":"IF(_xlfn.ISFORMULA(C24),_xlfn.FORMULATEXT(C24),\"\")","v":"=A24/B24"},{"$f":"IF(_xlfn.ISFORMULA(D24),_xlfn.FORMULATEXT(D24),\"\")","v":"=QUOTIENT(A24,B24)"},{"$f":"IF(_xlfn.ISFORMULA(E24),_xlfn.FORMULATEXT(E24),\"\")","v":"=MOD(A24,B24)"}]
[]
["Same Rounding Rules we saw for multiplying apply with division:"]
["When we MUST use ROUND:"]
["1) We are required to round"]
["2) The result of dividing yields extraneous decimals"]
["3) We use result in subsequent formula"]
[]
["Dividing in Excel Example 5:"]
["Goal of example: Calculate Grade for Class"]
["We compare Student Point Total to the Maximum Points Possible in Class."]
["Anytime we compare a \"Part of the Whole\" to the \"Whole\", we use Division. This is called \"Compare Part to Whole\""]
["* We have no requirement to round here"]
[]
["Student Name","Student Score\n\"Part of Whole\"","Grade for Class\n\"Compare Part to Whole\"",null,"Max Points for Class\n\"Whole\""]
["Imani",477,{"$f":"B40/$E$40","v":0.95399999999999996},{"$f":"IF(_xlfn.ISFORMULA(C40),_xlfn.FORMULATEXT(C40),\"\")","v":"=B40/$E$40"},500]
["Gigi",360,{"$f":"B41/$E$40","v":0.72}]
["Tyrone",500,1,null,"* We have no requirement to round and use ROUND function"]
["Sioux",396,0.79200000000000004]
["Bob",173,0.34599999999999997]
["Abdi",454,0.90800000000000003]
[]
["Dividing in Excel Example 6:"]
["Goal of example: Calculate Monthly Insurance Expense for each policy, then add all monthly expenses to get total."]
["This situation meets the requirement to round."]
[]
["Policy Number","Annual Insurance Expenses","Monthly Expense",null,null,"Monthly Expense"]
["0121.NGXDS-2948",2434.65,{"$f":"ROUND(B52/12,2)","v":202.89},{"$f":"IF(_xlfn.ISFORMULA(C55),_xlfn.FORMULATEXT(C52),\"\")","v":"=ROUND(B52/12,2)"},null,{"$f":"B52/12","v":202.88750000000002},{"$f":"IF(_xlfn.ISFORMULA(F55),_xlfn.FORMULATEXT(F52),\"\")","v":"=B52/12"}]
["0171.TOUKP-2257",3940.51,{"$f":"ROUND(B53/12,2)","v":328.38},null,null,{"$f":"B53/12","v":328.37583333333333}]
["0006.TPZUP-1156",3206.84,267.24,null,null,{"$f":"B54/12","v":267.23666666666668}]
["0107.PMQGS-1845",1943.33,161.94,null,null,{"$f":"B55/12","v":161.94416666666666}]
[null,"Total",{"$f":"SUM(C52:C55)","v":960.45},null,"Total",{"$f":"SUM(F52:F55)","v":960.44416666666666}]

{"sheet":"Mult & Div","index":18,"n_rows":27,"n_cols":6,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Multiply and Divide Example 1:"]
["You can always check your work when Multiplying or Dividing:"]
["**by using the non-rounded original numbers"]
[]
["If this is TRUE:"]
[{"$f":"A9&\" * \"&A10&\" = \"&A11","v":"Quantity * Price = Total"}]
[{"$f":"B9&\" * \"&B10&\" = \"&B9*B10","v":"85 * 21.255 = 1806.675"}]
["Product","Quad"]
["Quantity",85]
["Price",21.254999999999999]
["Total",{"$f":"B9*B10","v":1806.675},{"$f":"IF(_xlfn.ISFORMULA(B11),_xlfn.FORMULATEXT(B11),\"\")","v":"=B9*B10"}]
[]
["Then this is TRUE:",null,null,null,null,"Check"]
[{"$f":"A17&\" / \"&A18&\" = \"&A19","v":"Total / Price = Quantity"},null,null,null,null,"Your"]
[{"$f":"B17&\" / \"&B18&\" = \"&B17/B18","v":{"$error":"#DIV/0!"}},null,null,null,null,"Work"]
["Product","Quad"]
["Total"]
["Price"]
["Quantity",null,{"$f":"IF(_xlfn.ISFORMULA(B19),_xlfn.FORMULATEXT(B19),\"\")","v":""}]
[]
["You could also check:"]
[{"$f":"A25&\" / \"&A26&\" = \"&A27","v":"Total / Quantity = Price"}]
[{"$f":"B25&\" / \"&B26&\" = \"&B25/B26","v":"1806.675 / 85 = 21.255"}]
["Product","Quad"]
["Total",1806.675]
["Quantity",85]
["Price",{"$f":"B25/B26","v":21.254999999999999}]

{"sheet":"Mult & Div (an)","index":19,"n_rows":27,"n_cols":6,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Multiply and Divide Example 1:"]
["You can always check your work when Multiplying or Dividing:"]
["**by using the non-rounded original numbers"]
[]
["If this is TRUE:"]
[{"$f":"A9&\" * \"&A10&\" = \"&A11","v":"Quantity * Price = Total"}]
[{"$f":"B9&\" * \"&B10&\" = \"&B9*B10","v":"85 * 21.255 = 1806.675"}]
["Product","Quad"]
["Quantity",85]
["Price",21.254999999999999]
["Total",{"$f":"B9*B10","v":1806.675},{"$f":"IF(_xlfn.ISFORMULA(B11),_xlfn.FORMULATEXT(B11),\"\")","v":"=B9*B10"}]
[]
["Then this is TRUE:",null,null,null,null,"Check"]
[{"$f":"A17&\" / \"&A18&\" = \"&A19","v":"Total / Price = Quantity"},null,null,null,null,"Your"]
[{"$f":"B17&\" / \"&B18&\" = \"&B17/B18","v":"1806.675 / 21.255 = 85"},null,null,null,null,"Work"]
["Product","Quad"]
["Total",1806.675]
["Price",21.254999999999999]
["Quantity",{"$f":"B17/B18","v":85},{"$f":"IF(_xlfn.ISFORMULA(B19),_xlfn.FORMULATEXT(B19),\"\")","v":"=B17/B18"}]
[]
["You could also check:"]
[{"$f":"A25&\" / \"&A26&\" = \"&A27","v":"Total / Quantity = Price"}]
[{"$f":"B25&\" / \"&B26&\" = \"&B25/B26","v":"1806.675 / 85 = 21.255"}]
["Product","Quad"]
["Total",1806.675]
["Quantity",85]
["Price",{"$f":"B25/B26","v":21.254999999999999}]

{"sheet":"Exponents","index":20,"n_rows":29,"n_cols":4,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
["Exponent Example 1:"]
["Exponents are  convenient way to multiply when you have to"]
["multiply the same number over and over!"]
["In Excel the operator is caret:  ^  (Shift + 6)"]
[]
[2,".","What is the number we are multiplying?"]
[2,null,2,"Base"]
[2,".","How many times did we have to multiply it?"]
[2,null,6,"Exponent"]
[2]
[2,null,"26"]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(C12),_xlfn.FORMULATEXT(C12),\"\")","v":""}]
[]
["Steps to type a label that shows 26 : "]
["1) Type a lead apostrophe (so number can be considered text)"]
["2) Type Base and Exponent: '26"]
["3) Highlight Exponent"]
["4) Ctrl + 1 to open Format Cells Dialog Box, then on Font Tab, check Superscript checkbox"]
[]
["Exponent Example 2:"]
["In Finance we often times have to use Exponents."]
["Famous Finance Formula for Future Value of Lump Sum Investment with Annual Rate:"]
["FV = (1 + AnnualRate)^Years*AmountInvested"]
[]
["Amount Deposited in Bank",2500]
["Years Left in Bank",10]
["Annual Interest Rate",4.4999999999999998E-2,null,"FV = (1 + AnnualRate)^Years*AmountInvested"]
["Future Value",null,null,{"$f":"\"FV = (1+\"&B27&\")^\"&B26&\"*\"&B25","v":"FV = (1+0.045)^10*2500"}]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(B28),+\"FV \"&_xlfn.FORMULATEXT(B28),\"\")","v":""}]

{"sheet":"Exponents (an)","index":21,"n_rows":31,"n_cols":5,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["Exponent Example 1:"]
["Exponents are  convenient way to multiply when you have to"]
["multiply the same number over and over!"]
["In Excel the operator is caret:  ^  (Shift + 6)"]
[]
[2,".","What is the number we are multiplying?"]
[2,null,2,"Base"]
[2,".","How many times did we have to multiply it?"]
[2,null,6,"Exponent"]
[2]
[2,null,"26",null,"26"]
[{"$f":"PRODUCT(A6:A11)","v":64},null,{"$f":"C7^C9","v":64},{"$f":"IF(_xlfn.ISFORMULA(C12),_xlfn.FORMULATEXT(C12),\"\")","v":"=C7^C9"}]
[]
["Steps to type a label that shows 26 : "]
["1) Type a lead apostrophe (so number can be considered text)"]
["2) Type Base and Exponent: '26"]
["3) Highlight Exponent"]
["4) Ctrl + 1 to open Format Cells Dialog Box, then on Font Tab, check Superscript checkbox"]
[]
["Exponent Example 2:"]
["In Finance we often times have to use Exponents."]
["Famous Finance Formula for Future Value of Lump Sum Investment with Annual Rate:"]
["FV = (1 + AnnualRate)^Years*AmountInvested"]
[]
["Amount Deposited in Bank",2500]
["Years Left in Bank",10]
["Annual Interest Rate",4.4999999999999998E-2,null,"FV = (1 + AnnualRate)^Years*AmountInvested"]
["Future Value",{"$f":"(1+B27)^B26*B25","v":3882.4235543322384},null,{"$f":"\"FV = (1+\"&B27&\")^\"&B26&\"*\"&B25","v":"FV = (1+0.045)^10*2500"}]
[null,null,null,{"$f":"IF(_xlfn.ISFORMULA(B28),+\"FV \"&_xlfn.FORMULATEXT(B28),\"\")","v":"FV =(1+B27)^B26*B25"}]
["Future Value",{"$f":"FV(B27,B26,,-B25)","v":3882.4235543322384}]
[null,{"$f":"IF(_xlfn.ISFORMULA(B30),+\"FV \"&_xlfn.FORMULATEXT(B30),\"\")","v":"FV =FV(B27,B26,,-B25)"}]

{"sheet":"ROUND Hint","index":22,"n_rows":5,"n_cols":23,"rows_kept":5,"cut":false,"hidden":false,"merged":[[0,17,0,22]]}
[null,"Whole Numbers: numbers to the left of the decimal point. Uses the ten one-place digits: 0,1,2,3,4,5,6,7,8,9. Use a comma every third place.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The word \"and\" goes here when you write the words.","Decimals: numbers to the right of the decimal point - representing parts of a whole - \"a whole\" is the number 1 and the \"part\" is a number between 1 and 0."]
[null,"Trillions",null,null,"Billions",null,null,"Millions",null,null,"Thousands",null,null,"Ones",null,null,"\"AND\""]
[null,{"$f":"\"Hundred \"&B2","v":"Hundred Trillions"},{"$f":"\"Ten \"&B2","v":"Ten Trillions"},{"$f":"B2","v":"Trillions"},{"$f":"\"Hundred \"&E2","v":"Hundred Billions"},{"$f":"\"Ten \"&E2","v":"Ten Billions"},{"$f":"E2","v":"Billions"},{"$f":"\"Hundred \"&H2","v":"Hundred Millions"},{"$f":"\"Ten \"&H2","v":"Ten Millions"},{"$f":"H2","v":"Millions"},{"$f":"\"Hundred \"&K2","v":"Hundred Thousands"},{"$f":"\"Ten \"&K2","v":"Ten Thousands"},{"$f":"K2","v":"Thousands"},"Hundreds","Tens","Ones","Decimal Point (and)","Tenths","Hundredths","Thousandths","Ten-Thousandths","Hundred-Thousandths","Millionths"]
[null,null,null,null,4,5,6,7,5,8,4,5,2,1,1,9,"■",1,5,5]
["2nd Argument for ROUND",null,null,null,-11,-10,-9,-8,-7,-6,-5,-4,-3,-2,-1,0,null,1,2,3,4,5,6]

{"sheet":"ROUND Examples","index":23,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
["Rounding Example 1:"]
["Round to the Penny when you are dealing with dollars and cents"]
["ROUND(Formula,2)"]
[]
["Invoice","Amount","Discount Rate","Discount Amount",null,null,"Incorrect:"]
[12254,1099.1099999999999,0.01,{"$f":"ROUND(B6*C6,2)","v":10.99},{"$f":"IF(_xlfn.ISFORMULA(D9),_xlfn.FORMULATEXT(D6),\"\")","v":"=ROUND(B6*C6,2)"},null,{"$f":"B6*C6","v":10.991099999999999},{"$f":"IF(_xlfn.ISFORMULA(G6),_xlfn.FORMULATEXT(G6),\"\")","v":"=B6*C6"}]
[12255,367.46,1.4999999999999999E-2,{"$f":"ROUND(B7*C7,2)","v":5.51},null,null,5.5118999999999998]
[12256,712.35,0.03,21.37,null,null,21.3705]
[12257,655.16,0.02,{"$f":"ROUND(B9*C9,2)","v":13.1},null,null,13.103199999999999]
[null,null,"Total",{"$f":"SUM(D6:D9)","v":50.970000000000006},null,null,{"$f":"SUM(G6:G9)","v":50.976700000000001}]
[]
["Rounding Example 2:"]
["Round to the Dollar is required for a few tax calculations, for example Federal Income Tax Forms."]
["ROUND(Formula,0)"]
[]
["Name","Taxable Amount","Tax Rate","Paid Tax",null,null,"Incorrect:"]
["Sioux",48661.43,0.125,null,{"$f":"IF(_xlfn.ISFORMULA(D20),_xlfn.FORMULATEXT(D17),\"\")","v":""},null,{"$f":"B17*C17","v":6082.67875},{"$f":"IF(_xlfn.ISFORMULA(G17),_xlfn.FORMULATEXT(G17),\"\")","v":"=B17*C17"}]
["Imani",52861.1,0.13,null,null,null,{"$f":"B18*C18","v":6871.9430000000002}]
["Bob",51487.39,0.125,null,null,null,6435.9237499999999]
["Gigi",48436.34,0.13,null,null,null,6296.7241999999997]
[null,null,"Total",{"$f":"SUM(D17:D20)","v":0},null,null,{"$f":"SUM(G17:G20)","v":25687.269700000001}]
[]
["Rounding Example 3:"]
["Round to the thousandths position because the syllabus states that that is required"]
["ROUND(Formula,3)"]
[]
["Max Possible Points",null,500]
[]
["Student","Class Score","Grade",null,null,null,"Grade"]
["Pham",401.7,null,{"$f":"IF(_xlfn.ISFORMULA(C33),_xlfn.FORMULATEXT(C30),\"\")","v":""},null,null,{"$f":"B30/$C$27","v":0.8034},{"$f":"IF(_xlfn.ISFORMULA(G30),_xlfn.FORMULATEXT(G30),\"\")","v":"=B30/$C$27"}]
["Miki",359.1,null,null,null,null,{"$f":"B31/$C$27","v":0.71820000000000006}]
["Abdi",386.7,null,null,null,null,0.77339999999999998]
["Phil",389.5,null,null,null,null,0.77900000000000003]
[null,"Average",null,{"$f":"IF(_xlfn.ISFORMULA(C34),_xlfn.FORMULATEXT(C34),\"\")","v":""},null,null,{"$f":"AVERAGE(G30:G33)","v":0.76849999999999996}]
[]
["Rounding Example 4:"]
["Round to the thousands position, sometimes you need to do this when creating a Financial Report."]
["ROUND(Formula,-3)"]
[]
["Company","Cash Balance","Round to Thousands,\nDivide by 1000"]
["GOOG",48088124879,null,null,{"$f":"IF(_xlfn.ISFORMULA(C44),_xlfn.FORMULATEXT(C41),\"\")","v":""}]
["MSFT",11324045674]
["YHOO",1526427125]
["FB",18434320789]

{"sheet":"ROUND Examples (an)","index":24,"n_rows":44,"n_cols":8,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
["Rounding Example 1:"]
["Round to the Penny when you are dealing with dollars and cents"]
["ROUND(Formula,2)"]
[]
["Invoice","Amount","Discount Rate","Discount Amount",null,null,"Incorrect:"]
[12254,1099.1099999999999,0.01,{"$f":"ROUND(C6*B6,2)","v":10.99},{"$f":"IF(_xlfn.ISFORMULA(D9),_xlfn.FORMULATEXT(D6),\"\")","v":"=ROUND(C6*B6,2)"},null,{"$f":"B6*C6","v":10.991099999999999},{"$f":"IF(_xlfn.ISFORMULA(G6),_xlfn.FORMULATEXT(G6),\"\")","v":"=B6*C6"}]
[12255,367.46,1.4999999999999999E-2,{"$f":"ROUND(C7*B7,2)","v":5.51},null,null,5.5118999999999998]
[12256,712.35,0.03,21.37,null,null,21.3705]
[12257,655.16,0.02,13.1,null,null,13.103199999999999]
[null,null,"Total",{"$f":"SUM(D6:D9)","v":50.970000000000006},null,null,{"$f":"SUM(G6:G9)","v":50.976700000000001}]
[]
["Rounding Example 2:"]
["Round to the Dollar is required for a few tax calculations, for example Federal Income Tax Forms."]
["ROUND(Formula,0)"]
[]
["Name","Taxable Amount","Tax Rate","Paid Tax",null,null,"Incorrect:"]
["Sioux",48661.43,0.125,{"$f":"ROUND(C17*B17,0)","v":6083},{"$f":"IF(_xlfn.ISFORMULA(D20),_xlfn.FORMULATEXT(D17),\"\")","v":"=ROUND(C17*B17,0)"},null,{"$f":"B17*C17","v":6082.67875},{"$f":"IF(_xlfn.ISFORMULA(G17),_xlfn.FORMULATEXT(G17),\"\")","v":"=B17*C17"}]
["Imani",52861.1,0.13,{"$f":"ROUND(C18*B18,0)","v":6872},null,null,{"$f":"B18*C18","v":6871.9430000000002}]
["Bob",51487.39,0.125,6436,null,null,6435.9237499999999]
["Gigi",48436.34,0.13,6297,null,null,6296.7241999999997]
[null,null,"Total",{"$f":"SUM(D17:D20)","v":25688},null,null,{"$f":"SUM(G17:G20)","v":25687.269700000001}]
[]
["Rounding Example 3:"]
["Round to the thousandths position because the syllabus states that that is required"]
["ROUND(Formula,3)"]
[]
["Max Possible Points",null,500]
[]
["Student","Class Score","Grade",null,null,null,"Grade"]
["Pham",401.7,{"$f":"ROUND(B30/$C$27,3)","v":0.80300000000000005},{"$f":"IF(_xlfn.ISFORMULA(C33),_xlfn.FORMULATEXT(C30),\"\")","v":"=ROUND(B30/$C$27,3)"},null,null,{"$f":"B30/$C$27","v":0.8034},{"$f":"IF(_xlfn.ISFORMULA(G30),_xlfn.FORMULATEXT(G30),\"\")","v":"=B30/$C$27"}]
["Miki",359.1,{"$f":"ROUND(B31/$C$27,3)","v":0.71799999999999997},null,null,null,{"$f":"B31/$C$27","v":0.71820000000000006}]
["Abdi",386.7,0.77300000000000002,null,null,null,0.77339999999999998]
["Phil",389.5,0.77900000000000003,null,null,null,0.77900000000000003]
[null,"Average",{"$f":"ROUND(AVERAGE(C30:C33),3)","v":0.76800000000000002},{"$f":"IF(_xlfn.ISFORMULA(C34),_xlfn.FORMULATEXT(C34),\"\")","v":"=ROUND(AVERAGE(C30:C33),3)"},null,null,{"$f":"AVERAGE(G30:G33)","v":0.76849999999999996}]
[]
["Rounding Example 4:"]
["Round to the thousands position, sometimes you need to do this when creating a Financial Report."]
["ROUND(Formula,-3)"]
[]
["Company","Cash Balance","Round to Thousands,\nDivide by 1000"]
["GOOG",48088124879,{"$f":"ROUND(B41,-3)/1000","v":48088125},null,{"$f":"IF(_xlfn.ISFORMULA(C44),_xlfn.FORMULATEXT(C41),\"\")","v":"=ROUND(B41,-3)/1000"}]
["MSFT",11324045674,{"$f":"ROUND(B42,-3)/1000","v":11324046}]
["YHOO",1526427125,1526427]
["FB",18434320789,18434321]

{"sheet":"HW ==>>","index":25,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"HW(1)","index":26,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["The numbers below where exported from an accounting system."]
["Round the numbers to the get the correct money amount"]
[]
[]
["Exported Numbers from Accounting System","Rounded To Penny",null,null,"Exported Numbers from Accounting System","Rounded To Dollar"]
[5.056,null,null,null,8.58]
[375.00299999999999,null,null,null,26.49]
[42.137,null,null,null,0.56999999999999995]
[8.0000000000000002E-3,null,null,null,0.49]
[1.9950000000000001,null,null,null,299.76]
[16.518999999999998,null,null,null,12836.38]
[382.005,null,null,null,268.72000000000003]
[0.84599999999999997,null,null,null,395.18]
[1.5002,null,null,null,664.66]
[28.994,null,null,null,4699.62]
[32.493000000000002,null,null,null,11285.13]
[12802.965,null,null,null,378.59]
[1.5E-3,null,null,null,233.86]
[7.6009000000000002,null,null,null,722.38]
[752.798,null,null,null,8263.4699999999993]

{"sheet":"HW(1an)","index":27,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["The numbers below where exported from an accounting system."]
["Round the numbers to the get the correct money amount"]
[]
[]
["Exported Numbers from Accounting System","Rounded To Penny",null,null,"Exported Numbers from Accounting System","Rounded To Dollar"]
[5.056,{"$f":"ROUND(A6,2)","v":5.0599999999999996},null,null,8.58,{"$f":"ROUND(E6,0)","v":9}]
[375.00299999999999,{"$f":"ROUND(A7,2)","v":375},null,null,26.49,26]
[42.137,42.14,null,null,0.56999999999999995,1]
[8.0000000000000002E-3,0.01,null,null,0.49,0]
[1.9950000000000001,2,null,null,299.76,300]
[16.518999999999998,16.52,null,null,12836.38,12836]
[382.005,382.01,null,null,268.72000000000003,269]
[0.84599999999999997,0.85,null,null,395.18,395]
[1.5002,1.5,null,null,664.66,665]
[28.994,28.99,null,null,4699.62,4700]
[32.493000000000002,32.49,null,null,11285.13,11285]
[12802.965,12802.97,null,null,378.59,379]
[1.5E-3,0,null,null,233.86,234]
[7.6009000000000002,7.6,null,null,722.38,722]
[752.798,752.8,null,null,8263.4699999999993,8263]

{"sheet":"HW(2)","index":28,"n_rows":34,"n_cols":5,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Below are two checks."]
["On the Amount Line (cell C12 & C27), write the check amount in words."]
[]
[]
[]
[]
["Your Name Accounting",null,null,"No.",15874]
["15877 104th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98101",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2018-01-13"}]
[null,"PAY TO THE ORDER OF:","Trucks R Us","Amount",15245.5]
[null,"Amount",null,null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Your Name"]
["Memo","Purchase Used Truck"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 15874"]
[]
[]
["Your Name Accounting",null,null,"No.",15875]
["15877 104th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98101",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2018-01-13"}]
[null,"PAY TO THE ORDER OF:","Office Depot","Amount",278.99]
[null,"Amount",null,null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Your Name"]
["Memo","Office Supllies"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 15875"]

{"sheet":"HW(2an)","index":29,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Below are two checks."]
["On the Amount Line (cell C12 & C27), write the check amount in words."]
[]
[]
[]
[]
["Your Name Accounting",null,null,"No.",15874]
["15877 104th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98101",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2018-01-13"}]
[null,"PAY TO THE ORDER OF:","Trucks R Us","Amount",15245.5,null,null,{"$f":"SpellNumber(E11)","v":"Fifteen Thousand Two Hundred Forty Five Dollars and Fifty  Cents"}]
[null,"Amount","Fifteen thousand, Two Hundred Forty Five & Fifty Cents",null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Your Name"]
["Memo","Purchase Used Truck"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 15874"]
[]
[]
["Your Name Accounting",null,null,"No.",15875]
["15877 104th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98101",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2018-01-13"}]
[null,"PAY TO THE ORDER OF:","Office Depot","Amount",278.99,null,null,{"$f":"SpellNumber(E26)","v":"Two Hundred Seventy Eight Dollars and Ninety Nine Cents"}]
[null,"Amount","Two Hundred Seventy Eight & Ninety Nine Cents",null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Your Name"]
["Memo","Office Supllies"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 15875"]

{"sheet":"HW(3)","index":30,"n_rows":10,"n_cols":8,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
["For the below Product / Monthly Sales Report, add the totals in the green cells."]
[]
[]
[]
["Product","Jan","Feb","Mar","Apr","May","Jun","Totals"]
["Sunset",49802,36911,47851,54732,29852,74119]
["Quad",86154,72908,31552,74944,85532,36705]
["Aspen",59854,85119,87914,45812,56314,91856]
["Yanaki",73951,72564,39615,71099,72918,42953]
["Totals"]

{"sheet":"HW(3an)","index":31,"n_rows":10,"n_cols":8,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
["For the below Product / Monthly Sales Report, add the totals in the green cells."]
[]
[]
[]
["Product","Jan","Feb","Mar","Apr","May","Jun","Totals"]
["Sunset",49802,36911,47851,54732,29852,74119,{"$f":"SUM(B6:G6)","v":293267}]
["Quad",86154,72908,31552,74944,85532,36705,{"$f":"SUM(B7:G7)","v":387795}]
["Aspen",59854,85119,87914,45812,56314,91856,{"$f":"SUM(B8:G8)","v":426869}]
["Yanaki",73951,72564,39615,71099,72918,42953,{"$f":"SUM(B9:G9)","v":373100}]
["Totals",{"$f":"SUM(B6:B9)","v":269761},267502,206932,246587,244616,245633,{"$f":"SUM(B10:G10)","v":1481031}]

{"sheet":"HW(4)","index":32,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["In Cell B3, add all the sales numbers from both tables."]
[]
["Total"]
[]
["Product","Jan","Feb","Mar","Apr","May","Jun"]
["Sunset",49802,36911,47851,54732,29852,74119]
["Quad",86154,72908,31552,74944,85532,36705]
["Aspen",59854,85119,87914,45812,56314,91856]
["Yanaki",73951,72564,39615,71099,72918,42953]
[]
[]
["Product","Jan","Feb","Mar","Apr","May","Jun"]
["Crested Beaut",33113.26,103769.72,31864.080000000002,86376.04,99241.71,96016.81]
["Majestic Beaut",24679.7,30866.19,70382.559999999998,58145.55,100387.69,41387.040000000001]
["Flattop",80141.039999999994,62983.73,51419.37,54251.14,45481.8,26490.3]
["Sunshine",90872.15,59902.81,22279.86,114394.98,92178.04,53263.01]

{"sheet":"HW(4an)","index":33,"n_rows":16,"n_cols":7,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["In Cell B3, add all the sales numbers from both tables."]
[]
["Total",{"$f":"SUM(B6:G9,B13:G16)","v":3010919.5799999996}]
[]
["Product","Jan","Feb","Mar","Apr","May","Jun"]
["Sunset",49802,36911,47851,54732,29852,74119]
["Quad",86154,72908,31552,74944,85532,36705]
["Aspen",59854,85119,87914,45812,56314,91856]
["Yanaki",73951,72564,39615,71099,72918,42953]
[]
[]
["Product","Jan","Feb","Mar","Apr","May","Jun"]
["Crested Beaut",33113.26,103769.72,31864.080000000002,86376.04,99241.71,96016.81]
["Majestic Beaut",24679.7,30866.19,70382.559999999998,58145.55,100387.69,41387.040000000001]
["Flattop",80141.039999999994,62983.73,51419.37,54251.14,45481.8,26490.3]
["Sunshine",90872.15,59902.81,22279.86,114394.98,92178.04,53263.01]

{"sheet":"HW(5)","index":34,"n_rows":14,"n_cols":8,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"In the Total Column add just the \"&C7&\", \"&D7&\", \"&E7&\" and \"&F7&\" expenses for each employee.\"","v":"In the Total Column add just the FICA, Medicare, Fed Tax and Pension expenses for each employee."}]
["Then in the Net Pay Column, calculate Net Pay in an efficient way (Net Pay is Gross pay minus all the expenses)."]
[]
[]
[]
[]
["Name","Gross","FICA","Medicare","Fed Tax","Pension","Total","Net Pay"]
["Sioux",754,46.75,10.93,75.400000000000006,0]
["Abdi",822,50.96,11.92,82.2,25]
["Gigi",911,56.48,13.21,91.1,0]
["Imani",897,55.61,13.01,89.7,0]
["Bob",829,51.4,12.02,82.9,75]
["Tyrone",867,53.75,12.57,86.7,100]
["June",939,58.22,13.62,93.9,15]

{"sheet":"HW(5an)","index":35,"n_rows":14,"n_cols":10,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"In the Total Column add just the \"&C7&\", \"&D7&\", \"&E7&\" and \"&F7&\" expenses for each employee.\"","v":"In the Total Column add just the FICA, Medicare, Fed Tax and Pension expenses for each employee."}]
["Then in the Net Pay Column, calculate Net Pay in an efficient way (Net Pay is Gross pay minus all the expenses)."]
[]
[]
[]
[]
["Name","Gross","FICA","Medicare","Fed Tax","Pension","Total","Net Pay",null,"Inefficient"]
["Sioux",754,46.75,10.93,75.400000000000006,0,{"$f":"SUM(C8:F8)","v":133.08000000000001},{"$f":"B8-G8","v":620.91999999999996},null,{"$f":"B8-C8-D8-E8-F8","v":620.92000000000007}]
["Abdi",822,50.96,11.92,82.2,25,{"$f":"SUM(C9:F9)","v":170.08},{"$f":"B9-G9","v":651.91999999999996},null,651.91999999999996]
["Gigi",911,56.48,13.21,91.1,0,160.79,750.21,null,750.20999999999992]
["Imani",897,55.61,13.01,89.7,0,158.32,738.68000000000006,null,738.68]
["Bob",829,51.4,12.02,82.9,75,221.32,607.68000000000006,null,607.68000000000006]
["Tyrone",867,53.75,12.57,86.7,100,253.01999999999998,613.98,null,613.9799999999999]
["June",939,58.22,13.62,93.9,15,180.74,758.26,null,758.26]

{"sheet":"HW(6)","index":36,"n_rows":8,"n_cols":3,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"In cell \"&ADDRESS(ROW(B8),COLUMN(B8),4)&\" the formula is \"&A6&\" * \"&A7","v":"In cell B8 the formula is Quantity * Price"}]
["Some where in the sheet check that the answer is correct with Division."]
[]
[]
["Product Sold","Aspen"]
["Quantity",12]
["Price",43]
["Total",{"$f":"B7*B6","v":516},{"$f":"IF(_xlfn.ISFORMULA(B8),_xlfn.FORMULATEXT(B8),\"\")","v":"=B7*B6"}]

{"sheet":"HW(6an)","index":37,"n_rows":13,"n_cols":4,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[{"$f":"\"In cell \"&ADDRESS(ROW(B8),COLUMN(B8),4)&\" the formula is \"&A6&\" * \"&A7","v":"In cell B8 the formula is Quantity * Price"}]
["Some where in the sheet check that the answer is correct with Division."]
[]
[]
["Product Sold","Aspen"]
["Quantity",12]
["Price",43]
["Total",{"$f":"B7*B6","v":516},{"$f":"IF(_xlfn.ISFORMULA(B8),_xlfn.FORMULATEXT(B8),\"\")","v":"=B7*B6"}]
[]
["Product Sold","Aspen"]
["Total",516,{"$f":"IF(_xlfn.ISFORMULA(B11),_xlfn.FORMULATEXT(B11),\"\")","v":""}]
["Quantity",12]
["Price",{"$f":"B11/B12","v":43},{"$f":"IF(_xlfn.ISFORMULA(B13),_xlfn.FORMULATEXT(B13),\"\")","v":"=B11/B12"},"Check ü"]

{"sheet":"HW(7)","index":38,"n_rows":9,"n_cols":4,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["In Finance we often times have to use Exponents."]
["Famous Finance Formula for Future Value of Lump Sum Investment with Annual Rate:"]
["FV = (1 + AnnualInterestRate)^Years*AmountInvested"]
[{"$f":"\"In Cell \"&ADDRESS(ROW(B9),COLUMN(B9),4)&\" create the formula to calculate how much an investment of \"&DOLLAR(B8)&\" will be worth in \"&B7&\" years in the Annual Interest Rate is \"&B6","v":"In Cell B9 create the formula to calculate how much an investment of $5,000.00 will be worth in 20 years in the Annual Interest Rate is 0.05"}]
[]
["Annual Interest Rate",0.05]
["Years Left in Bank",20]
["Amount Deposited in Bank",5000,null,"FV = (1 + AnnualInterestRate)^Years*AmountInvested"]
["Future Value",null,null,{"$f":"\"FV = (1+\"&B6&\")^\"&B7&\"*\"&B8","v":"FV = (1+0.05)^20*5000"}]

{"sheet":"HW(7an)","index":39,"n_rows":9,"n_cols":4,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["In Finance we often times have to use Exponents."]
["Famous Finance Formula for Future Value of Lump Sum Investment with Annual Rate:"]
["FV = (1 + AnnualInterestRate)^Years*AmountInvested"]
[{"$f":"\"In Cell \"&ADDRESS(ROW(B9),COLUMN(B9),4)&\" create the formula to calculate how much an investment of \"&DOLLAR(B8)&\" will be worth in \"&B7&\" years in the Annual Interest Rate is \"&B6","v":"In Cell B9 create the formula to calculate how much an investment of $5,000.00 will be worth in 20 years in the Annual Interest Rate is 0.05"}]
[]
["Annual Interest Rate",0.05]
["Years Left in Bank",20]
["Amount Deposited in Bank",5000,null,"FV = (1 + AnnualInterestRate)^Years*AmountInvested"]
["Future Value",{"$f":"(1+B6)^B7*B8","v":13266.488525722105},null,{"$f":"\"FV = (1+\"&B6&\")^\"&B7&\"*\"&B8","v":"FV = (1+0.05)^20*5000"}]