I need a text formula that uses the first letter in "Customer Account Number", and returns either Hydro, Gas, or Water, in the Account type cell depending on what the first letter in cell A is.

Utility Customer Account Number Format: W45767234 Account numbers that begin with H are Hydro customers Account numbers that begin with " GN are Gas customers Account numbers that begin with Wm are Water customers Compose a message to customers who are late paying their utility bill telling them how many days late their payment is. Ex. Hi Joe, your gas bill is late by 10 days. Note: Number of days may vary from example