Select the Summary Sheet. Enter a formula in B4 that pulls the total salaries and wages expense from the Qtr 1 sheet total for that expense item. Repeat this formula input for Qtr 2, Qtr 3 and Qtr 4. Copy the formulas down from row 4 to rows 5 through 7. Fill without formatting. Use a sum function in row 8 to total the expenses. Sum the rows 4-8 in column F using the autosum Keep the accounting format on rows 4 and 8. Use comma formatting on the middle rows. Apply Total cell style to the numeric cells on row 8. Select the Unlock_Lock_Protect sheet. Unprotect the worksheet. Unlock the green cells (B4:B7). Then, re-protect the sheet so that the only cells that are able to be updated are the loan input cells (the green cells)