The basic mathematical operators are t,, and / Addition: To add the values in cells A1 and B4, the formula is =A1+BA Subtraction: To subtract the value in cell B4 from the value in cell A1, the formula is =A1-BA Multiplication: To multiply the values in cells A1 and B4, the formula is =A1BA Division: To divide the value in cell A1 by the value in cell B4, the formula is =A1/B4 THIS FILE REQUIRES THE USE OF =SUM FOR ALL TOTALS AND SUBTOTALS The =SUM function adds all values within a range of cells. For example, the formula to calculate total attendees in cell B19 is =SUM(B16:B18). \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline \multirow[t]{2}{*}{ October 1} & Cash & 32,300 & \\ \hline & Common Stock & & 32,300 \\ \hline \multirow[t]{4}{*}{ October 4} & Land & 15,000 & \\ \hline & Equipment & 12,000 & \\ \hline & Acoounts payable & & 4,600 \\ \hline & Cash & & 22,400 \\ \hline \multirow[t]{2}{*}{ October 8} & Accounts receivable & 31,000 & \\ \hline & Services Revenue & & 31,000 \\ \hline \multirow[t]{2}{*}{ October 11} & Cash & 18,000 & \\ \hline & Accounts receivable & & 18,000 \\ \hline \multirow[t]{2}{*}{ October 13} & Supples & 1,800 & \\ \hline & Cash & & 1,800 \\ \hline \multirow[t]{2}{*}{ Ochober 16} & Cash & 900 & \\ \hline & Unearned Fees & & 900 \\ \hline \multirow[t]{2}{*}{ October 18} & Dividends & 3,000 & \\ \hline & Cash & & 3,000 \\ \hline \multirow[t]{2}{*}{ October 20} & Salaries Expense & 10,900 & \\ \hline & Cash & & 10,900 \\ \hline \multirow[t]{3}{*}{ October 21} & Rent Expense & 4,700 & \\ \hline & Cash & & 4,700 \\ \hline & ? & 7 & \\ \hline \multirow[t]{2}{*}{ October 24} & Utilities Expense & 900 & \\ \hline & Cash & & 900 \\ \hline \multirow[t]{3}{*}{ October 27} & Cash & 1,600 & \\ \hline & Rent Revenue & & 1,600 \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{r|r} \hline \multicolumn{2}{|c}{ Cagh } \\ \hline 32,300 & 22,400 \\ 18,000 & 1,800 \\ 900 & 3,000 \\ 1,600 & 10,900 \\ & 4,700 \\ & 900 \\ \hline & \\ \hline \end{tabular} \begin{tabular}{r|r} \hline \multicolumn{2}{|c}{ Accounts receivable } \\ \hline 31,000 & 18,000 \\ & \\ \hline & \\ \hline Supplies \\ \hline 1,800 & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{r|r} \hline \multicolumn{2}{c}{ Land } \\ \hline 15,000 & \\ & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{l|l} \hline \multicolumn{2}{c}{ Accounts payable } \\ \hline & 4,600 \\ \hline & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{l|l} \hline \multicolumn{2}{c}{ Cornmon Stock } \\ \hline & 32,300 \\ \hline & \\ \hline \end{tabular} \begin{tabular}{l|l} \hline \multicolumn{2}{c}{ Dividends } \\ \hline 3,000 & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{l|l} \hline \multicolumn{2}{c}{ Services Revenue } \\ \hline & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{l|l} \hline \multicolumn{2}{|c|}{ Rent Revenue } \\ \hline & \\ \hline & 1,600 \\ \hline \end{tabular} Salaries Expense \begin{tabular}{l|l} \hline \multicolumn{2}{|c|}{ Rent Expense } \\ \hline 4,700 & \\ & \\ \hline & \\ \hline \end{tabular} Utilities Expense 900