1. Open a new spreadsheet. Type Practice in Cell A1. In Cell A2, type the number 42; in A3, type 56; and, in A4, type 70.
   • Use the SUM function to add them together in cell A5.
   • Type Increase 12% in B1 . In Column B, calculate 12% of in the numbers in Column A by using a formula. [This figure should be 12 percent of the figure in the A column.]
   • Type Total in C1. Add together the original numbers in Column A and the percent increases in Column B. Use a formula and place the total in Column C.
   • Use the SUM function to add the figures in Column C in Cell C5.
   • Rename the worksheet: Step 1.
2. Create another worksheet (same Spreadsheet) and copy your worksheet from Step 1 into this worksheet.
   • Rename the worksheet: Step 2.
   • Change the increase from 12% to 25%. [This means that the increase in column B is now different than that im Step 1.]
   • Continue to develop the total as you did in step 1.
   • Protect the worksheet, so that changes cannot be made.
   • Save your spreadsheet as "[Your Name] - Practice."

3. Create a new spreadsheet titled "[Your Name] - Application."
   • Title the worksheet "Step 3 and 4."
   • In Cell A1, type Spending Categories.
   • In Cell A3, type Salaries;
   • In Cell A4, type Fringe Benefits;
   • In Cell A5, type OTPS; [NOTE in general budgeting, finance, and administration, a budget category "OTPS" would mean Other Than Non-Personal Services; which means items like supplies, contractual services, or equipment.]
   • In Cell A6, type Total.
   • Adjust the column width, so that the text does not cross over into the other column.
   • Put the months of the year in the next 12 columns (i.e., columns B1M1), and put a Total column (sum of line) after the months (i.e., column N1). Adjust any columns as necessary, so the text fits.
   • Skip Line7.
   • In Cell A8, type Next Year (YSR2).
   • In Cell A9, type YR2 Salaries.
   • In Cell A10, type YR2 Fringe Benefits.
   • In Cell A11, type YR2 OTPS.
   • In Cell A12, type YR2 Total.
4. Now you will be putting the skills you just practiced in steps 13 to use on a real-world problem.
   • Care Clinic is preparing a worksheet for their staff budgeting. Their average starting salary currently is $60,000 per year.
   • Benefits are 25% of salary this current year.
   • They expect benefits to go up to 27% next year.
   • They are expecting to give an average raise of 5% next year.
   • Care Clinic has 20 employees.
   • Prepare a formatted Excel Spreadsheet for Care Clinic showing the current and year two budget impact by month and year.