Create an Activity_ID for each of the activities on the Activities sheet. Place a formula in cell A4 of the Activities sheet that will use text and IF functions to create an Activity_ID transaction code. The transaction code should begin with the first letter of the Category followed by the first letter of the Type. After the type letter, insert a dash (-) followed by the number of hours and another dash (-). Finally, information about Adult vs. Child will be included in the Activity_ID. If the cost per adult is N/A then enter X otherwise enter the cost per adult cell value. After the Adult price place a /. Finally, if the cost per child is N/A enter X otherwise enter the cost per child cell value. (For example, an Activity_ID for the Beginning Mountain Biking should be: AF-2-45/25) Copy the formula in cell A4 to cell range A4:A39.