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{"sheet":"Fractional % To Decimal","index":0,"n_rows":4,"n_cols":3,"rows_kept":4,"cut":false,"hidden":false,"merged":[]}
["Fractional %","to ","Decimal"]
[3.0000000000000001E-3]
[7.0000000000000001E-3]
[2.5000000000000001E-3]

{"sheet":"Fractional % To Decimal (an)","index":1,"n_rows":4,"n_cols":3,"rows_kept":4,"cut":false,"hidden":false,"merged":[]}
["Fractional %","to ","Decimal"]
[3.0000000000000001E-3,null,{"$f":"3/10/100","v":3.0000000000000001E-3}]
[7.0000000000000001E-3,null,{"$f":"7/10/100","v":6.9999999999999993E-3}]
[2.5000000000000001E-3,null,{"$f":"1/4/100","v":2.5000000000000001E-3}]

{"sheet":"Topics","index":2,"n_rows":6,"n_cols":1,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
["Earlier Formulas"]
["New Formulas for Section 3.5"]
["Amount Of Change"]
["Rate Of Change"]
["Increase/Decrease Problems"]
["Memory Trick"]

{"sheet":"Terms","index":3,"n_rows":13,"n_cols":6,"rows_kept":13,"cut":false,"hidden":true,"merged":[]}
["Translate words into math symbols"]
["Add","Subtract","Multiply","Division","Equal","Powers"]
["plus","less","product","divided by","is","squared"]
["more","subtract","double","divided into","the same as","raised to"]
["more than","subtracted from","triple","quotient","equals","to the second power"]
["added to ","difference","times","goes into","equal to","cubed"]
["increased by","less than","of","divide","yields","to the 12th power"]
["sum","fewer","twice","divided equally","results in"]
["total","decreased by","twice as much","per","are"]
["sum of","loss of"]
["increase of","minus"]
["gain of","take away"]
["add","reduced by"]

{"sheet":"LearnIncreaseDecrease","index":4,"n_rows":98,"n_cols":7,"rows_kept":98,"cut":false,"hidden":false,"merged":[]}
["Remember Basic Percent Formula: Part = Base*Rate"]
["Now remember an example from earlier in the class:"]
["If last year’s sales were $500,000 and this year’s sales were 110% of last year’s sales, how much are this year’s sales?"]
["Translate into words = (This Year's Sales) = (This year's sales as a % of Last year's sales) * (Last Year's Sales)"]
["Rate * Base  = Part "]
[]
["Last Year's Sales"]
["This year’s sales as a % of last year’s sales"]
["This Year's Sales"]
[]
["This is called a Increase Problem"]
[]
["If last year’s sales were $500,000 and this year’s sales were 90% of last year’s sales, how much are this year’s sales?"]
[]
[]
["Last Year's Sales"]
["This year’s sales as a % of last year’s sales"]
["This Year's Sales"]
[]
["This is called a Decrease Problem"]
[]
["In both cases we used the formula: Part = Base * Rate"]
["When we have Increase/Decrease situations, it may be more helpful to use these formulas:"]
["**Given that:\nBase = Beg\nand\nPart = End ==>>"]
[null,"same with diff words","Part = Base*Rate"]
[null,"same with diff words","Rate = Part/Base"]
[null,"same with diff words","Base = Part/Rate"]
[]
["Example 1: Rate of Change / Increase Problem"]
["Last Year's Sales",500000]
["This Year's Sales",550000]
["Rate"]
["Rate Shown as a %"]
["Amount of Change",null,null,null,"Notice: Because # is positive, we went up (increase)"]
["Rate of Change"]
["ROC as a %"]
["Rate of Change",null,null,null,"**Formula is often used in Finance and Statistics"]
["Rate of Change"]
[]
["Drawing Pictures is GOOD!!!"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"or",null,null,"or"]
[]
[]
["Try it:",null,"Rate = 1 + ROC"]
[]
["Example 2: Rate of Change / Decrease Problem"]
["Last Year's Sales",500000,null,null,"Check End:"]
["This Year's Sales",450000]
["Rate"]
["Rate as a %"]
["Amount of Change",null,null,null,"Notice because # is negative, we went down (decrease)"]
["Rate of Change"]
["ROC as a %"]
["Rate of Change"]
["Rate of Change"]
[]
["Drawing Pictures is GOOD!!!"]
[]
[]
[]
[]
[]
["Check End ="]
[null,null,null,null,null,null,"Check Rate:"]
[null,null,null,null,null,null,{"$f":"B57/B56","v":0.9}]
[null,"Beg + AOC Always = End",null,null,"Rate Always = 100% + ROC"]
[]
["Try it:",null,"Rate = 1 + ROC",null,"**Works for either Increase or Decrease"]
[]
["Calculating End"]
["Method 1"]
["Last Year's Sales",500000,"Beg","Base"]
["Rate of Change",0.1,"ROC"]
["Amount of Change",null,"AOC"]
["This Year's Sales",null,"End"]
["Method 2"]
["Last Year's Sales",500000,"Beg"]
["Rate of Change",0.1,"ROC"]
["Rate",null,"1 + ROC"]
["This Year's Sales",null,"End","Beg*Rate"]
["Method 3"]
["Last Year's Sales",500000,"Beg"]
["Rate of Change",0.1,"ROC"]
["This Year's Sales",null,"End"]
[]
["Method 3"]
["Last Year's Sales",500000,"Beg"]
["Rate of Change",-0.1,"ROC"]
["This Year's Sales",null,"End","End = Beg * (1+ROC)"]

{"sheet":"LearnIncreaseDecrease (an)","index":5,"n_rows":98,"n_cols":7,"rows_kept":98,"cut":false,"hidden":false,"merged":[]}
["Remember Basic Percent Formula: Part = Base*Rate"]
["Now remember an example from earlier in the class:"]
["If last year’s sales were $500,000 and this year’s sales were 110% of last year’s sales, how much are this year’s sales?"]
["Translate into words = (This Year's Sales) = (This year's sales as a % of Last year's sales) * (Last Year's Sales)"]
["Rate * Base  = Part "]
[]
["Last Year's Sales",500000,"Begin Amount","Base","Beg"]
["This year’s sales as a % of last year’s sales",1.1000000000000001,"Rate","Rate"]
["This Year's Sales",{"$f":"B7*B8","v":550000},"End Amount","Part","End"]
[]
["This is called a Increase Problem"]
[]
["If last year’s sales were $500,000 and this year’s sales were 90% of last year’s sales, how much are this year’s sales?"]
[]
[]
["Last Year's Sales",500000,"Beg"]
["This year’s sales as a % of last year’s sales",0.9,"Rate"]
["This Year's Sales",{"$f":"B17*B16","v":450000},"End"]
[]
["This is called a Decrease Problem"]
[]
["In both cases we used the formula: Part = Base * Rate"]
["When we have Increase/Decrease situations, it may be more helpful to use these formulas:"]
["**Given that:\nBase = Beg\nand\nPart = End ==>>"]
["End = Beg * Rate","same with diff words","Part = Base*Rate"]
["Rate = End/Beg","same with diff words","Rate = Part/Base"]
["Beg = End/Rate","same with diff words","Base = Part/Rate"]
[]
["Example 1: Rate of Change / Increase Problem"]
["Last Year's Sales",500000,"Beg"]
["This Year's Sales",550000,"End"]
["Rate",{"$f":"B31/B30","v":1.1000000000000001},"Rate","Rate = End/Beg"]
["Rate Shown as a %",{"$f":"B32","v":1.1000000000000001},"Rate"]
["Amount of Change",{"$f":"B31-B30","v":50000},"AOC","AOC = End - Beg","Notice: Because # is positive, we went up (increase)"]
["Rate of Change",{"$f":"B34/B30","v":0.1},"ROC","(End - Beg)/Beg"]
["ROC as a %",{"$f":"B35","v":0.1}]
["Rate of Change",{"$f":"B31/B30-1","v":0.10000000000000009},"ROC","End/Beg - 1","**Formula is often used in Finance and Statistics"]
["Rate of Change",{"$f":"B32-1","v":0.10000000000000009},null,"Rate - 1"]
[]
["Drawing Pictures is GOOD!!!"]
[]
[null,"End","AOC","Rate","ROC"]
[null,{"$f":"B31","v":550000},{"$f":"B34","v":50000},{"$f":"B33","v":1.1000000000000001},{"$f":"B36","v":0.1}]
[null,null,"Beg",null,"Beg Rate"]
[null,null,{"$f":"B30","v":500000},null,1]
[]
[]
[]
[null,"Beg + AOC Always = End",null,null,"Rate Always = 100% + ROC"]
[null,"or",null,null,"or"]
[null,"End = Beg + AOC",null,null,"Rate = 1 + ROC"]
[]
["Try it:",{"$f":"1+B36","v":1.1000000000000001},"Rate = 1 + ROC"]
[null,{"$f":"1+B35","v":1.1000000000000001}]
["Example 2: Rate of Change / Decrease Problem"]
["Last Year's Sales",500000,"Beg","Base","Check End:"]
["This Year's Sales",450000,"End","Part",{"$f":"B56*B58","v":450000}]
["Rate",{"$f":"B57/B56","v":0.9},"End/Beg","Part/Base",{"$f":"B56*B59","v":450000}]
["Rate as a %",{"$f":"B58","v":0.9}]
["Amount of Change",{"$f":"B57-B56","v":-50000},"End - Beg",null,"Notice because # is negative, we went down (decrease)"]
["Rate of Change",{"$f":"B60/B56","v":-0.1},"(End-Beg)/Beg","AOC/Beg"]
["ROC as a %",{"$f":"B61","v":-0.1}]
["Rate of Change",{"$f":"B57/B56-1","v":-9.9999999999999978E-2},"End/Beg -1"]
["Rate of Change",{"$f":"B58-1","v":-9.9999999999999978E-2},"Rate - 1"]
[]
["Drawing Pictures is GOOD!!!"]
[]
[null,"Beg","AOC","Base Rate","ROC"]
[null,{"$f":"B56","v":500000},{"$f":"B60","v":-50000},1,{"$f":"B62","v":-0.1}]
[null,null,"End",null,"Rate"]
[null,null,{"$f":"B57","v":450000},null,{"$f":"B59","v":0.9}]
["Check End ="]
[{"$f":"B56+B60","v":450000},null,null,null,null,null,"Check Rate:"]
[null,null,null,null,null,null,{"$f":"1+E69","v":0.9}]
[null,"Beg + AOC Always = End",null,null,"Rate Always = 100% + ROC"]
[]
["Try it:",{"$f":"1+B61","v":0.9},"Rate = 1 + ROC",null,"**Works for either Increase or Decrease"]
[]
["Calculating End"]
["Method 1"]
["Last Year's Sales",500000,"Beg","Base"]
["Rate of Change",0.1,"ROC"]
["Amount of Change",{"$f":"B82*B81","v":50000},"AOC","AOC = Beg * ROC"]
["This Year's Sales",{"$f":"B83+B81","v":550000},"End","End = Beg + AOC"]
["Method 2"]
["Last Year's Sales",500000,"Beg"]
["Rate of Change",0.1,"ROC"]
["Rate",{"$f":"1+B87","v":1.1000000000000001},"1 + ROC"]
["This Year's Sales",{"$f":"B86*B88","v":550000},"End","Beg*Rate"]
["Method 3"]
["Last Year's Sales",500000,"Beg"]
["Rate of Change",0.1,"ROC"]
["This Year's Sales",{"$f":"B91*(1+B92)","v":550000},"End","End = Beg * (1+ROC)"]
[]
["Method 3"]
["Last Year's Sales",500000,"Beg"]
["Rate of Change",-0.1,"ROC"]
["This Year's Sales",{"$f":"B96*(1+B97)","v":450000},"End","End = Beg * (1+ROC)"]

{"sheet":"Summary of Formulas","index":6,"n_rows":21,"n_cols":9,"rows_kept":21,"cut":false,"hidden":false,"merged":[[1,0,6,0],[1,4,6,4]]}
[null,"Sections 3.2, 3.3, 3.4",null,null,null,"Section 3.5"]
["Older Terms:","Solving For:","Older Formulas:",null,"New Terms:","Solving For:","Formulas You Can Use"]
[null,"Part","Base*Rate",null,null,"End","Beg*Rate","Beg*(1 + ROC)","Beg + AOC"]
[null,"Rate","Part/Base",null,null,"Beg","End/Rate","AOC/ROC","End - AOC"]
[null,"Base","Part/Rate",null,null,"Rate","End/Beg","Rate = 1 + ROC"]
[null,"Amount of change\n**can be negative or positive","Part - Base",null,null,"AOC","End - Beg","Beg*ROC"]
[null,"Rate Of Change","(Part - Base)/Base",null,null,"ROC","(End - Beg)/Beg","End/Beg - 1","Rate - 1"]
[]
[null,"List of formulas from Previous Sheet"]
[null,"End = Beg*Rate"]
[null,"Rate = End/Beg"]
[null,"Beg = End/Rate"]
[null,"AOC = End - Beg"]
[null,"ROC = (End - Beg)/Beg"]
[null,"End = Beg + AOC"]
[null,"Rate = 1 + ROC"]
[null,"AOC = Beg*ROC"]
[null,"End = Beg + AOC"]
[null,"End = Beg*(1+ROC)"]
[null,"ROC = Rate - 1"]
[null,"ROC = End/Beg - 1"]

{"sheet":"IncreaseDecreaseProblems","index":7,"n_rows":53,"n_cols":1,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
["After spending $3450 for tuition and $4350 for dorm fees, Edgar finds that 35% of his original savings remains. Find the amount of his savings that remain."]
["Step 1: List Variables and details"]
[]
[]
[]
[]
[]
[]
["Step 2: Set up and Solve"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Step 3: Write Answer in Words"]
[]
[]
[]
["The value of Iowa farmland increased 4.3% this year to a statewide average value of $1857 per acre. How much per acre did the Iowa farmland increase this year (Round to the dollar)."]
[]
["Step 1: List Variables and details"]
[]
[]
[]
[]
[]
[]
["Step 2: Set up and Solve"]
[]
[]
[]
[]
[]
[]
[]
["Step 3: Write Answer in Words"]
[]
[]
["Markdown"]
["original price of the Lego set"]
["Markdown"]
["Reduced Price"]
["original price of the Lego set"]
["Markdown"]
["Reduced Price"]
["Markup"]
["original price for generator before Seattle storm"]
["Markup"]
["New Price"]

{"sheet":"IncreaseDecreaseProblems (an)","index":8,"n_rows":53,"n_cols":7,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
["After spending $3450 for tuition and $4350 for dorm fees, Edgar finds that 35% of his original savings remains. Find the amount of his savings that remain."]
["Step 1: List Variables and details"]
["Part 1: Amount spent of Tuition =",3450,null,"Beg","AOC","Base Rate","ROC"]
["Part 2: Amount spent of Dorm Fees =",4350,null,"Original Savings","Amount",1,{"$f":"B15","v":-0.65}]
["Rate = % Savings Remain",0.35,null,{"$f":"B16","v":12000},"Spent"]
["End = Savings remaning","??",null,null,{"$f":"B13","v":-7800}]
["Beg = Original Savings","??"]
["Goal: Find savings that remain",null,null,null,"End",null,"Rate"]
["Step 2: Set up and Solve",null,null,null,"Savings Remain",null,{"$f":"B5","v":0.35}]
[{"$f":"A3","v":"Part 1: Amount spent of Tuition ="},{"$f":"B3","v":3450},null,null,{"$f":"B17","v":4200}]
[{"$f":"A4","v":"Part 2: Amount spent of Dorm Fees ="},{"$f":"B4","v":4350}]
["Total Spent",{"$f":"SUM(B10:B11)","v":7800},null,"Check:","Beg = End/Rate"]
["AOC = Amount Spent",{"$f":"-B12","v":-7800},null,"Beg"]
[{"$f":"A5","v":"Rate = % Savings Remain"},{"$f":"B5","v":0.35},null,{"$f":"B17/B14","v":12000}]
["ROC",{"$f":"B14-1","v":-0.65},"Rate -1"]
[{"$f":"A7","v":"Beg = Original Savings"},{"$f":"B13/B15","v":12000},null,null,"Beg = AOC/ROC"]
[{"$f":"A6","v":"End = Savings remaning"},{"$f":"B16+B13","v":4200}]
[]
["Step 3: Write Answer in Words"]
["The savings that remain are $4,200."]
[{"$f":"IF(A20<>\"\",\"End of Section 3.5\",\"\")","v":"End of Section 3.5"},"","",""]
[]
["The value of Iowa farmland increased 4.3% this year to a statewide average value of $1857 per acre. How much per acre did the Iowa farmland increase this year (Round to the dollar)."]
[]
["Step 1: List Variables and details"]
["ROC = amount of value increase in land =",4.2999999999999997E-2,null,"End","AOC","Rate","ROC"]
["End = End value in land",1857,null,{"$f":"B27","v":1857},null,{"$f":"B33","v":1.0429999999999999},{"$f":"B26","v":4.2999999999999997E-2}]
["Goal: Amount of land value increase","??",null,null,"Beg",null,"Base Rate"]
["Requirement: Round to the dollar",null,null,null,{"$f":"B36","v":1780},null,1]
[]
[]
["Step 2: Set up and Solve"]
["Rate",{"$f":"1+B26","v":1.0429999999999999},"Rate = 1 + ROC",null,"Check:"]
[{"$f":"A27","v":"End = End value in land"},{"$f":"B27","v":1857},null,null,"ROC","AOC/Beg"]
["Beg = Value of land at start of year",{"$f":"B34/B33","v":1780.4410354745926},"Beg = End/Rate",null,{"$f":"B37/B36","v":4.3258426966292132E-2},"used rounded answer"]
[{"$f":"A35","v":"Beg = Value of land at start of year"},{"$f":"ROUND(B35,0)","v":1780},"Round - 0",null,{"$f":"B34/B35-1","v":4.2999999999999927E-2},"End/Beg-1"]
["AOC = Change in value of land",{"$f":"B34-B36","v":77},"End - Beg"]
[]
[]
["Step 3: Write Answer in Words"]
["On average the Iowa farmland increased by an amount of $77."]
[]
["Markdown"]
["original price of the Lego set",10.5,"Beg"]
["Markdown",-0.1,"ROC"]
["Reduced Price",{"$f":"B44*(1+B45)","v":9.4500000000000011},"End = Beg *(1+ROC)"]
["original price of the Lego set",10.5,null,"Rate = 1+ ROC"]
["Markdown",0.1]
["Reduced Price",{"$f":"B47*(1-B48)","v":9.4500000000000011}]
["Markup"]
["original price for generator before Seattle storm",600]
["Markup",0.2]
["New Price",{"$f":"B51*(1+B52)","v":720},"End = Beg *(1+ROC)"]

{"sheet":"Stocks","index":9,"n_rows":11,"n_cols":7,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
["My Stocks"]
["Company Name","Stock Symbol","March 1, 2007 Price","Current Price","Rate of Change or % Over Period",null,"Check"]
["Amazom.com","AMZN",38.85]
["Krispy Kreme","KKD",10.25]
["McDonald's","MCD",44.1]
["Merck","MRK",43.99]
["Citigroup","C",51.08]
["Microsoft","MSFT",28.09]
["Bank of America","BAC",50.38]
["Wal-Mart","WMT",47.89]
["Yahoo","YHOO",30.86]

{"sheet":"Stocks (an)","index":10,"n_rows":30,"n_cols":16,"rows_kept":30,"cut":false,"hidden":false,"merged":[[29,0,29,15],[30,0,30,15],[13,0,13,15],[14,0,14,15],[26,2,26,4],[26,6,26,8],[27,2,27,4],[27,6,27,8]]}
["My Stocks"]
["Company Name","Stock Symbol","March 1, 2007 Price","Current Price","Rate of Change or % Over Period",null,"Check"]
["Amazom.com","AMZN",38.85,{"$f":"D17","v":234.78},{"$f":"D3/C3-1","v":5.0432432432432428},null,{"$f":"(D3-C3)/C3","v":5.0432432432432428}]
["Krispy Kreme","KKD",10.25,{"$f":"D18","v":6.8},{"$f":"D4/C4-1","v":-0.3365853658536585},null,{"$f":"(D4-C4)/C4","v":-0.33658536585365856}]
["McDonald's","MCD",44.1,92.32,1.0934240362811791,null,1.0934240362811789]
["Merck","MRK",43.99,33.35,-0.24187315298931578,null,-0.24187315298931575]
["Citigroup","C",51.08,30.3,-0.40681284259984329,null,-0.40681284259984335]
["Microsoft","MSFT",28.09,27.16,-3.3107867568529681E-2,null,-3.3107867568529716E-2]
["Bank of America","BAC",50.38,6.46,-0.87177451369591108,null,-0.87177451369591108]
["Wal-Mart","WMT",47.89,56.92,0.18855711004385056,null,0.18855711004385051]
["Yahoo","YHOO",30.86,16.12,-0.47764095917044713,null,-0.47764095917044713]
[]
[]
["Stock Quotes Provided by MSN Money"]
["Click here to visit MSN Money"]
[null,null,null,"Last","Previous Close","High","Low","Volume","Change","% Change","52 Wk High","52 Wk Low","Market Cap","EPS","P/E Ratio","# Shares Out"]
["Amazon.com Inc ","Chart","News",234.78,233.61,237,230.6,4572980,1.17,5.0000000000000001E-3,246.71,156.77000000000001,106574929180,2.27,103.5,453935300]
["Krispy Kreme Doughnuts Inc ","Chart","News",6.8,6.66,6.85,6.68,453668,0.14000000000000001,2.1000000000000001E-2,10.08,5.0999999999999996,461937817,0.26,25.7,67932030]
["McDonald's Corp ","Chart","News",92.32,89.01,92.45,91.09,12082754,3.31,3.7199999999999997E-2,92.45,72.14,95251344325,5.0999999999999996,18.100000000000001,1031752000]
["Merck & Co Inc ","Chart","News",33.35,32.799999999999997,33.42,33.090000000000003,17960955,0.55000000000000004,1.6799999999999999E-2,37.68,29.47,102744575249,1.38,24.2,3080797000]
["Citigroup Inc ","Chart","News",30.3,30.08,30.7,29.69,68536080,0.22,7.3000000000000001E-3,51.5,21.4,88413852474,3.75,8.1999999999999993,2917949000]
["Microsoft Corp ","Chart","News",27.16,27.04,27.19,26.8,76620533,0.12,4.4000000000000003E-3,29.46,23.65,228474888996,2.75,9.9,8412183000]
["Bank of America Corp ","Chart","News",6.46,6.47,6.65,6.38,252586372,-0.01,-1.5E-3,15.31,5.13,65535085387,-0.33,0,10144750000]
["Wal-Mart Stores Inc ","Chart","News",56.92,56.37,57.42,56.65,14498890,0.55000000000000004,9.7999999999999997E-3,57.9,48.31,196182571729,4.7,12.9,3446637000]
["Yahoo! Inc ","Chart","News",16.12,16.18,16.39,16.059999999999999,29739367,-0.06,-3.7000000000000002E-3,18.84,11.09,20353306500,0.82,19.7,1262612000]
[]
["Symbol Lookup",null,"MSN Money Home",null,null,null,"Microsoft Office Tools on the Web"]
["Find stocks, mutual funds, options, indices, and currencies.",null,"Discover MSN Money's tools, columns, and more!",null,null,null,"Get the latest from Microsoft Office"]
[]
["Terms of Use. © 2011 Microsoft Corporation and/or its suppliers. All rights reserved."]

{"sheet":"Memory Trick","index":11,"n_rows":16,"n_cols":1,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["If your percentage grade on a 200 point test was 91%, how many points did you get on the test?"]
[]
[]
[]
[]
["If you got 182 points on the 200 point final test in your accounting class, what was your percentage grade?"]
[]
[]
[]
[]
["If your percentage grade in your international business class was 75% and your score on the test was 225, what was the maximum number of points possible on the test?"]
[]
[]
[]
[]
["If your business made $125,000 this year and this year's sales were 25% increased over last year's sales, what were last year's sales?"]

{"sheet":"Memory Trick (an)","index":12,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["If your percentage grade on a 200 point test was 91%, how many points did you get on the test?"]
["Rate",0.91]
["Base",200]
["Your Points",{"$f":"B3*B2","v":182},"Part","B*R"]
[]
["If you got 182 points on the 200 point final test in your accounting class, what was your percentage grade?"]
["Your Points",182,"Part"]
["Base",200]
["% Grade",{"$f":"B7/B8","v":0.91},"Rate","P/B"]
[]
["If your percentage grade in your international business class was 75% and your score on the test was 225, what was the maximum number of points possible on the test?"]
["% Grade",0.75,"Rate"]
["Your Score",225,"Part"]
["Max Points",{"$f":"B13/B12","v":300},"Base","P/R"]
[]
["If your business made $125,000 this year and this year's sales were 25% increased over last year's sales, what were last year's sales?"]
["ROC",0.25]
["Rate",{"$f":"1+B17","v":1.25}]
["This Years",125000,"End"]
["Last Year's Sales",{"$f":"B19/B18","v":100000},"Beg"]

{"sheet":"HW 3.5==>>","index":13,"n_rows":1,"n_cols":2,"rows_kept":1,"cut":false,"hidden":false,"merged":[]}
[3.5,{"$f":"'(3,7)'!A1&\", \"&'(3,7)'!A14&\", \"&'(13)'!A1&\", \"&'(14)'!A1&\", \"&'(17)'!A1&\", \"&'(25)'!A1&\", \"&'(26)'!A1&\", \"&'(34)'!A1","v":"3, 7, 13, 14, 17, 25, 26, 28"}]

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[3]
["End = Part","End = Part after increase",30.7,null,null,"End = Part After Increase 30.7","Amount of Change","Rate of Change (Increase) + 10%","Rate = 100% + 10%"]
["AOC","Amount of Change","??"]
["ROC","Rate of Change (Increase)",0.1,null,null,null,"Base ","Beg = Base = 100%"]
["Beg = Base","Beg = Part Before increase","??"]
["Rate","Rate","??"]
["Requirement: Round To Cent"]
[]
[null,{"$f":"B6","v":"Rate"},{"$f":"C4+1","v":1.1000000000000001},"R = 100% + ROC"]
[{"$f":"A5","v":"Beg = Base"},{"$f":"B5","v":"Beg = Part Before increase"},{"$f":"ROUND(C2/C9,2)","v":27.91},"B = End P/R",null,"Rounded"]
[null,"Check",{"$f":"(C2-C10)/C4","v":27.899999999999991},"Beg = AOC/ROC",null,"Not Rounded"]
[]
[]
[7]
["End Part","End Part after decrease",598.15,"End",null,"Beg = Base","Amount of Change","Beg = Base = 100%","Rate of Change (Decrease) -30%"]
["Rate","Rate of Decrease",-0.3]
["Beg = Base","Beg = Amount before decrease",null,"Beg",null,null,"End = Part after Decrease",null,"Rate = 100% -30%"]
["Requirement: Round To Cent"]
[]
[null,"Rate",{"$f":"1+C16","v":0.7},"R = 100% + ROC"]
[{"$f":"A17","v":"Beg = Base"},{"$f":"B17","v":"Beg = Amount before decrease"},{"$f":"ROUND(C15/C20,2)","v":854.5},"B = End P/R"]
[null,"Check",{"$f":"(C21-C15)/-C16","v":854.50000000000011},"Beg = AOC/ROC"]

{"sheet":"(13)","index":15,"n_rows":22,"n_cols":11,"rows_kept":22,"cut":false,"hidden":false,"merged":[[3,6,10,6],[3,8,4,8],[3,9,4,9],[3,10,10,10],[5,8,10,8],[5,9,10,9]]}
[13]
["Step 1:"]
["ROC","Sales Tax Rate (Rate of change above sales)",0.08]
["AOC","Sales Tax Amount","??",null,null,null,"End Part = Sales + Tax Total Amount = $1,026",null,"Amount of Tax $","ROC = Tax Rate = 8%","Rate = 100% + 8% = 108%"]
["Rate ","Rate = ROC + 1",{"$f":"1+C3","v":1.08},"Sales % + Sales Tax %"]
["Beg = Base","Sales Amount Before Tax","??","Formula = P/R",null,null,null,null,"Beg = Sales Amount","Sales = 100%"]
["End = Part","Sales Amount + Tax Amount",1026]
["Goal 1: Find Sales Amount Before Tax, and Find the "]
["Goal 2: Find the Amount of Sales Tax"]
["Round to Penny because this is money"]
[]
["Step 2:"]
[{"$f":"A5","v":"Rate "},{"$f":"B5","v":"Rate = ROC + 1"},{"$f":"C5","v":1.08},"Sales % + Sales Tax %"]
[{"$f":"A7","v":"End = Part"},{"$f":"B7","v":"Sales Amount + Tax Amount"},{"$f":"C7","v":1026}]
[{"$f":"A6","v":"Beg = Base"},{"$f":"B6","v":"Sales Amount Before Tax"},{"$f":"ROUND(C14/C13,2)","v":950},"End P/R"]
[{"$f":"A4","v":"AOC"},"Sales Tax Amount",{"$f":"ROUND(C14-C15,2)","v":76},"subtract"]
[]
["Check",{"$f":"B15","v":"Sales Amount Before Tax"},{"$f":"ROUND(C16/C3,2)","v":950},"Beg = AOC/ROC"]
["Check",{"$f":"B16","v":"Sales Tax Amount"},{"$f":"ROUND(C15*C3,2)","v":76},"Beg B*ROC"]
[]
["Step 3:"]
["The amount of the original sales was $950 and the tax paid was $76."]

{"sheet":"(14)","index":16,"n_rows":22,"n_cols":8,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[14]
["Step 1:"]
["Total Including Price and sales Tax",317.37,"End"]
["Tax Rate",{"$f":"(6+1/2)/100","v":6.5000000000000002E-2},"ROC"]
["Price of GPS (amount)","??","Beg"]
["Sales Tax (Amount)","??","AOC",null,"At beginning of problem:"]
["Goal: Find Price of GPS (amount) and Sales Tax (Amount)",null,null,null,"End","AOC","Rate","ROC"]
[null,null,null,null,{"$f":"B3","v":317.37},null,null,{"$f":"B4","v":6.5000000000000002E-2}]
["Step 2:"]
[{"$f":"A4","v":"Tax Rate"},{"$f":"B4","v":6.5000000000000002E-2},null,null,null,"Beg",null,"Beg Rate"]
["Rate (Rate Times Beg that yields End)",{"$f":"1+B10","v":1.0649999999999999},"1 + ROC",null,null,null,null,1]
[{"$f":"A3","v":"Total Including Price and sales Tax"},{"$f":"B3","v":317.37},{"$f":"C3","v":"End"}]
[{"$f":"A5","v":"Price of GPS (amount)"},{"$f":"B12/B11","v":298},"Beg = End/Rate"]
[{"$f":"A6","v":"Sales Tax (Amount)"},{"$f":"B12-B13","v":19.370000000000005},"AOC = End - AOC"]
["Check 1: ROC",{"$f":"B14/B13","v":6.5000000000000016E-2},"ROC = AOC/Beg"]
["Check 2: End",{"$f":"B13*B11","v":317.37},"End = Beg*Rate",null,"At End of Problem:"]
["Step 3:",null,null,null,"End","AOC","Rate","ROC"]
["The price of the GPS was $600 and the sales tax was $39.",null,null,null,"Total","Sales Tax",{"$f":"B11","v":1.0649999999999999},{"$f":"B4","v":6.5000000000000002E-2}]
[null,null,null,null,{"$f":"B3","v":317.37},{"$f":"B14","v":19.370000000000005}]
[null,null,null,null,null,"Beg",null,"Beg Rate"]
[null,null,null,null,null,"Price",null,1]
[null,null,null,null,null,{"$f":"B13","v":298}]

{"sheet":"(17)","index":17,"n_rows":20,"n_cols":11,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[17]
["Step 1:"]
["Inflation in food prices",0.1,"ROC","1 year increase",null,null,"End","AOC",null,"End","AOC"]
["Important point: the same ROC happened over last two years",null,null,null,null,null,{"$f":"B6","v":80},{"$f":"G4-H6","v":7.269999999999996},null,{"$f":"H6","v":72.73},{"$f":"J4-K6","v":6.6099999999999994}]
["Key Concept: Time for ROC is 1 year, but problem asks for what price was two years ago!",null,null,null,null,null,null,"Beg","Then 2nd time ==>>",null,"Beg"]
["Cost of Food Today",80,null,null,null,null,null,{"$f":"B15","v":72.73},null,null,{"$f":"B17","v":66.12}]
["Goal: what price was the food two years ago"]
["Requirement: Round each step in the problem to the penny"]
["Key calculating trick: Use the formula 2 times in a row."]
["Step 2:"]
[{"$f":"A3","v":"Inflation in food prices"},{"$f":"B3","v":0.1},{"$f":"C3","v":"ROC"},null,"Check:",null,"Check:"]
["Rate",{"$f":"1+B11","v":1.1000000000000001},"Rate = 1 + ROC",null,{"$f":"B16*B12^2","v":80.003},null,{"$f":"B13/B12^2","v":66.115702479338836},"without round each time"]
[{"$f":"A6","v":"Cost of Food Today"},{"$f":"B6","v":80}]
["Price of food 1 year ago",{"$f":"B13/B12","v":72.72727272727272},"Not Rounded","Beg = End/Rate",null,"1st time using formula"]
["Price of food 1 year ago",{"$f":"ROUND(B14,2)","v":72.73},"Rounded"]
["Price of food 2 year ago",{"$f":"B15/B12","v":66.11818181818181},"Not Rounded","Beg = End/Rate",null,"2nd time using formula"]
["Price of food 2 year ago",{"$f":"ROUND(B16,2)","v":66.12},"Rounded"]
[]
["Step 3:"]
["The price of the basket of food two years ago was $66.12."]

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[25]
["Step 1:",null,null,null,null,null,null,null,null,"Beg = Sales before drop","AOC = Amount of drop","ROC = -16%"]
["ROC","% drop in earnings",-0.16,"enter as a negative"]
["End = Part","Amount of earnings after drop",122,"millions",null,null,null,null,null,null,"End Part = Sales at end = $122. M.","Rate = 1 - 16% = 84%"]
["Rate","Rate = 1 + -ROC",{"$f":"1+C3","v":0.84},"Number multiplied by Beg (original) to get end amount"]
["Goal: Find earnings before drop (beg amount)"]
["Round to the nearest ten-thousands - because in millions, use ROUND with a 2."]
[]
["Step 2:"]
[{"$f":"A4","v":"End = Part"},{"$f":"B4","v":"Amount of earnings after drop"},{"$f":"C4","v":122},"millions"]
[{"$f":"A5","v":"Rate"},"Rate = 1 + -ROC",{"$f":"C5","v":0.84},"Number multiplied by Beg (original) to get end amount",null,null,null,null,null,"End Part and Rate can be used in division"]
["Beg","Find earnings before drop (beg amount)",{"$f":"ROUND(C10/C11,2)","v":145.24},"End P/R"]
[null,"Check",{"$f":"C12*C11","v":122.0016},"Beg B*R"]
[]
["Step 3:"]
["The earnings before drop were $145.24 million."]

{"sheet":"(26)","index":19,"n_rows":23,"n_cols":8,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[26]
["Step 1:"]
["Decrease in # units sold for year",-2.3E-2,"decrease","ROC"]
["End = # Units Sold For Year",4.87,"million","End"]
["# Units sold before dcrease",null,"million","Beg"]
["Goal: Calculate # Units sold before dcrease"]
["Requirement: Round to nearest hundredth of a million",null,"Because it is already shown in units of a million, this means: 4.87 round the the hundedth position"]
[null,null,null,null,"Drawing at beginning of problem"]
["Step 2:",null,null,null,"Beg","AOC",1,"ROC"]
[{"$f":"A3","v":"Decrease in # units sold for year"},{"$f":"B3","v":-2.3E-2},{"$f":"D3","v":"ROC"},null,null,null,null,{"$f":"B3","v":-2.3E-2}]
["Rate",{"$f":"1+B10","v":0.97699999999999998},"Rate = 1 + ROC"]
[{"$f":"A4","v":"End = # Units Sold For Year"},{"$f":"B4","v":4.87},null,null,null,"End",null,"Rate"]
[{"$f":"A5","v":"# Units sold before dcrease"},{"$f":"B12/B11","v":4.9846468781985669},"Beg = End/Rate",null,null,{"$f":"B4","v":4.87}]
[{"$f":"A13","v":"# Units sold before dcrease"},{"$f":"ROUND(B13,2)","v":4.9800000000000004},"Rounded"]
["Check:",{"$f":"B13*B11","v":4.87},"End = Beg * Rate"]
[]
["Step 3:"]
["The number of units sold before the recession was 4.98 million",null,null,null,"Drawing at end of problem"]
[null,null,null,null,"Beg","AOC",1,"ROC"]
[null,null,null,null,{"$f":"ROUND(F23/H23,2)","v":4.9800000000000004},{"$f":"F23-E20","v":-0.11000000000000032},null,{"$f":"H10","v":-2.3E-2}]
[]
[null,null,null,null,null,"End",null,"Rate"]
[null,null,null,null,null,{"$f":"F13","v":4.87},null,{"$f":"G19+H20","v":0.97699999999999998}]

{"sheet":"(34)","index":20,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[28]
["Step 1:"]
["Decrease in stock value",-7.3999999999999996E-2,"ROC","Beg","AOC","Base Rate","ROC"]
["End Stock Value",46.25,"End",{"$f":"E7/(1+G4)","v":49.946004319654428},{"$f":"E7-D4","v":-3.6960043196544277},1,{"$f":"B3","v":-7.3999999999999996E-2}]
["Beg Stock Value",null,"Beg"]
["Goal: calculate beginning stock value",null,null,null,"End",null,"End"]
["Requiremnet: Round to the penny",null,null,null,{"$f":"B4","v":46.25},null,{"$f":"F4+G4","v":0.92600000000000005}]
[]
["Step 2:"]
[{"$f":"A3","v":"Decrease in stock value"},{"$f":"B3","v":-7.3999999999999996E-2},{"$f":"C3","v":"ROC"}]
["Rate",{"$f":"1+B10","v":0.92600000000000005},"Rate = 1 = ROC"]
[{"$f":"A4","v":"End Stock Value"},{"$f":"B4","v":46.25}]
["Beg Stock Value",{"$f":"B12/B11","v":49.946004319654428},"Not rounded"]
[{"$f":"A5","v":"Beg Stock Value"},{"$f":"ROUND(B13,2)","v":49.95},"Rounded","Beg = End/Rate"]
["Check",{"$f":"B13*B11","v":46.25},"End = Beg*Rate"]
[]
["Step 3:"]
["The begin stock value was $15.52"]