Need help with the last picture that is highlighted in blue!!! INCLUDE FUNCTIONS!!!!

1 Budget Assumptions 2 First Month's Sales in Units Unit Sales Growth Per Month Unit Sales Price 10,000 250 12.00 LEFT/FIND Functions First Month's Sales in Units Assumption Unit Sales Growth Per Month Assumption Unit Sales Price Assumption Gross Margin Commission Ending Inventory 8 9 TRIM Function Gross Margin Commission Ending Inventory 50% 10% 60% 20,000 12% SUBSTITUTE Function Minimum Cash Balance Assumption Interest Rate Assumption 12 Minimum Cash Balance 13 Interest Rate 14 15 Month 16 Month 1 17 Month 2 18 Month 3 19 20 Operating Expenses 21 Payroll 22 Utilities 23 Other Collections 25% 50% 25% Payments 60% 40% 0% CONCATENATE/RIGHT Function Period 1 Period 2 Period 3 UPPER Function PERIOD 1 PERIOD 2 PERIOD 3 LOWER Function period 1 period 2 period 3 Per Month 192,000 84,000 234,000 MID Function 7200 Payroll 7500 Utilities 7900 Other H K M May June July 1 Wally's Widgets 2 Budgeted Sales in Units 3 Add: Ending Inventory 4 Total Needs 5 Less Beginning Inventory 6 Required Purchases in Units 7 Required Purchases in Dollars 8 Budgeted Sales in Dollars Sales Commissions in Dollars 10 January 10,000 6,150 16,150 6,000 10,150 60,900 120,000 12,000 February 10,250 6,300 16,550 6,150 10,400 62,400 123,000 12,300 March 10,500 6,450 16,950 6,300 10,650 63,900 126,000 12,600 April 10,750 6,600 17,350 6,450 10,900 65,400 129,000 12,900 11,000 6,750 17,750 6,600 11,150 66,900 132,000 13,200 11,250 6,900 18,150 6,750 11,400 68,400 135,000 13,500 11,500 7,050 18,550 6,900 11,650 69,900 138,000 13,800 August 11,750 7,200 18,950 7,050 11,900 71,400 141,000 14,100 September 12,000 7,350 19,350 7,200 12,150 72,900 144,000 14,400 October 12,250 7,500 19,750 7,350 12,400 74,400 147,000 14,700 November 12,500 7,650 20,150 7,500 12,650 75,900 150,000 15,000 December 12,750 7,650 20,400 7,650 12,750 76,500 153,000 15,300 E F G H K L M B January C February D March I August April May June July September October November December Total 2 Income 3 Sales 120,000 123,000 126,000 129,000 132,000 135,000 138,000 141,000 144,000 147,000 150,000 153,000 120,000 123,000 126,000 129,000 132,000 135,000 138,000 141,000 144,000 147,000 150,000 153,000 5 Total Income 6 Cost of Goods Sold 7 Purchases 8 Commissions (60,900) (12,000) (62,400) (12,300) (63,900) (12,600) (65,400) (12,900) (66,900) (13,200) (68,400) (13,500) (69,900) (13,800) (71,400) (14,100) (72,900) (14,400) (74,400) (14,700) (75,900) (15,000) (76,500) (15,300) (72,900) 47,100 (74,700) 48,300 (76,500) 49,500 (78,300) 50,700 (80,100) 51,900 (81,900) 53,100 (83,700) 54,300 (85,500) 55,500 (87,300) 56,700 (89,100) 57,900 (90,900) 59,100 (91,800) 61,200 10 Total Cost of Goods Sold 11 Gross Profit 12 Operating Expenses 13 Payroll 14 Utilities 15 Other 17 Total Operating Expenses 18 Net Income 19 1 Budget Assumptions 2 First Month's Sales in Units Unit Sales Growth Per Month Unit Sales Price 10,000 250 12.00 LEFT/FIND Functions First Month's Sales in Units Assumption Unit Sales Growth Per Month Assumption Unit Sales Price Assumption Gross Margin Commission Ending Inventory 8 9 TRIM Function Gross Margin Commission Ending Inventory 50% 10% 60% 20,000 12% SUBSTITUTE Function Minimum Cash Balance Assumption Interest Rate Assumption 12 Minimum Cash Balance 13 Interest Rate 14 15 Month 16 Month 1 17 Month 2 18 Month 3 19 20 Operating Expenses 21 Payroll 22 Utilities 23 Other Collections 25% 50% 25% Payments 60% 40% 0% CONCATENATE/RIGHT Function Period 1 Period 2 Period 3 UPPER Function PERIOD 1 PERIOD 2 PERIOD 3 LOWER Function period 1 period 2 period 3 Per Month 192,000 84,000 234,000 MID Function 7200 Payroll 7500 Utilities 7900 Other H K M May June July 1 Wally's Widgets 2 Budgeted Sales in Units 3 Add: Ending Inventory 4 Total Needs 5 Less Beginning Inventory 6 Required Purchases in Units 7 Required Purchases in Dollars 8 Budgeted Sales in Dollars Sales Commissions in Dollars 10 January 10,000 6,150 16,150 6,000 10,150 60,900 120,000 12,000 February 10,250 6,300 16,550 6,150 10,400 62,400 123,000 12,300 March 10,500 6,450 16,950 6,300 10,650 63,900 126,000 12,600 April 10,750 6,600 17,350 6,450 10,900 65,400 129,000 12,900 11,000 6,750 17,750 6,600 11,150 66,900 132,000 13,200 11,250 6,900 18,150 6,750 11,400 68,400 135,000 13,500 11,500 7,050 18,550 6,900 11,650 69,900 138,000 13,800 August 11,750 7,200 18,950 7,050 11,900 71,400 141,000 14,100 September 12,000 7,350 19,350 7,200 12,150 72,900 144,000 14,400 October 12,250 7,500 19,750 7,350 12,400 74,400 147,000 14,700 November 12,500 7,650 20,150 7,500 12,650 75,900 150,000 15,000 December 12,750 7,650 20,400 7,650 12,750 76,500 153,000 15,300 E F G H K L M B January C February D March I August April May June July September October November December Total 2 Income 3 Sales 120,000 123,000 126,000 129,000 132,000 135,000 138,000 141,000 144,000 147,000 150,000 153,000 120,000 123,000 126,000 129,000 132,000 135,000 138,000 141,000 144,000 147,000 150,000 153,000 5 Total Income 6 Cost of Goods Sold 7 Purchases 8 Commissions (60,900) (12,000) (62,400) (12,300) (63,900) (12,600) (65,400) (12,900) (66,900) (13,200) (68,400) (13,500) (69,900) (13,800) (71,400) (14,100) (72,900) (14,400) (74,400) (14,700) (75,900) (15,000) (76,500) (15,300) (72,900) 47,100 (74,700) 48,300 (76,500) 49,500 (78,300) 50,700 (80,100) 51,900 (81,900) 53,100 (83,700) 54,300 (85,500) 55,500 (87,300) 56,700 (89,100) 57,900 (90,900) 59,100 (91,800) 61,200 10 Total Cost of Goods Sold 11 Gross Profit 12 Operating Expenses 13 Payroll 14 Utilities 15 Other 17 Total Operating Expenses 18 Net Income 19