Adding value to and existing cell with existing value based on date

[mxam]

Hi! I have a spreadsheet that lists events held at my workplace. Each event has payments made to it, and depending on the payment date and event date, the money goes into one of two accounts/cells, recognized and deferred. Once the event date has passed however, all money in the deferred account should go into the recognized account/cell.

The guideline for payments prior to the event date is if they are made in the same month as event date they go automatically into the recognized account, otherwise, for payments made in a month prior to the event month, those go into deferred.

My question is, there is often the instance where payments have been made in the same month as event, but before actual event date, however, earlier payments are sitting in deferred cell. When the event date rolls around, I need my worksheet to add what is sitting in the deferred cell to what is already sitting in the recognized cell. I would like this to happen automatically depending on the TODAY date and the event date.

Example:
Event date 7/28/10
$5,000 paid 2/8/10
$10,000 paid 6/24/10
$8,000 paid 7/5/10

On 7/27/10 the worksheet would reflect....
Recognized= $8,000
Deferred= $15,000

On 7/28/10 I would like to automated to reflect.....
Recognized= $23,000
Deferred= $0

Any ideas??? Would like to avoid the addition of a third cell, if possible.

Thank you ahead of time!

 

[rallcorn]

Since we don't know the exact set-up of your worksheets you'll probably need a variation of the following:

<TABLE style="WIDTH: 347pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=463 border=0><COLGROUP><COL style="WIDTH: 54pt" width=72><COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2656" width=83><COL style="WIDTH: 54pt" width=72><COL style="WIDTH: 57pt; mso-width-source: userset; mso-width-alt: 2432" span=2 width=76><COL style="WIDTH: 63pt; mso-width-source: userset; mso-width-alt: 2688" width=84><TBODY><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 54pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" width=72 height=15>A</TD><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 62pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: #00b0f0" width=83>B</TD><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 54pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: #00b0f0" width=72>C</TD><TD class=xl64 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 57pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: #00b0f0" width=76>D</TD><TD class=xl64 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 57pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: #00b0f0" width=76>E</TD><TD class=xl64 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 63pt; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: #00b0f0" width=84>F</TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" height=15>2</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>8/2/2010</TD><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" height=15>3</TD><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" height=15>4</TD><TD class=xl68 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">Event Date</TD><TD class=xl68 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">Pmt Date</TD><TD class=xl69 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">Amt Paid</TD><TD class=xl69 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">Deferred</TD><TD class=xl69 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">Recognized</TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" height=15>5</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>7/28/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>2/8/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>5,000.00 </TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>0.00 </TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>5,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" height=15>6</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>7/28/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>6/24/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>10,000.00 </TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>0.00 </TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>10,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: #00b0f0" height=15>7</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>7/28/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>7/5/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>8,000.00 </TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>0.00 </TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent" align=right>8,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" height=15></TD><TD class=xl70 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent; mso-ignore: colspan" colSpan=2>formula in column E:</TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" height=15></TD><TD class=xl70 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent; mso-ignore: colspan" colSpan=4>=IF(MONTH($B5)=MONTH($C5),0,IF($B$2>=$B5,0,$D5))</TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" height=15></TD><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" height=15></TD><TD class=xl71 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent; mso-ignore: colspan" colSpan=2>formula in column F:</TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" height=15></TD><TD class=xl71 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent">=IF(E5=0,D5,0)</TD><TD class=xl65 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD><TD class=xl67 style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent"></TD></TR></TBODY></TABLE>

Depending on if you have a table of events/event dates, you could do some sort of sumif(index/match) along with formulas.

 

[mxam]

Hey Rallcorn, thanks for your reply! Yeah, I was wanting to put an example table in my post, but couldn't figure out how to do it. Can you share how you did it?

Regarding your suggestion, it would work perfectly, but I am designing this worksheet for another department and they only want one line per event, so there can't be multiple lines for an event indicating each payment. And as each event usually has several payments made to it, it woudn't quite work. Trying to balance, keeping it simple for the other department but also useful for us here in Accounting. A bit hard.

A general idea of how my worksheet looks is across the top the following column headings.....

Event Date
Event Name
Date Total Revenue Due
Total Revenue Due
Revenue Received (totals next two columns)
Recognized Revenue
Deferred Revenue
Revenue Owed

Any hope of my accomplishing adding any Deferred Revenue to any revenue already sitting in the Recognized Revenue cell?

Again, thank you for your help!

Hope you are having a good day!

-Marisa

 

[rallcorn]

From your original example:
Event date 7/28/10
$5,000 paid 2/8/10
$10,000 paid 6/24/10
$8,000 paid 7/5/10

Where are these payment dates & amts sitting? In other columns on same row or in another worksheet?

(I cut & paste the sample - can't do screen shots. There are instructions for uploading files/examples, but I am unable to do that from work)

 

[mxam]

Hi Rallcorn, thanks for sticking with me! I was all over the HTML Maker and VBA HTML add-in, but the first apparently is no longer available and I can't make the second appear as an add-in. I am sure I am making it harder than it is, but I am at a bit of a loss for displaying an example.

Regarding your question.....

There is not an cell/column for payment dates, the end-user of this worksheet does not want one, which I realize complicates things.

As far as where the payments/amounts are sitting. Each event has a row and within the row are the Recognized and Deferred cells. All payments sit in one of those two cells. So as payments are received, the payment amount is added to the appropriate cell.

I apologize for any frustration from not having a visual which would make this much easier. I am going to spend some time at home looking further into how to do it. Keeping my fingers crossed!

-Marisa

 

[rallcorn]

As an accountant, I can't imagine that they're just entering the cumulative payments in Deferred or Recognized and don't track the individual payment amts/dates! Since these amts are manually keyed, I think the only way to accomplish what you want is through a macro.

I've totally a VBA novice (just learning, but enjoying it!). The VBA pros out there will probably laugh their heads off at the below code & certainly offer suggestions for improvements . . . but it does work!

Cell A1 is a formula: =today()
Your column headings are in A2:H2.
Formulas in Revenue Received & Revenue Owed columns (columns E & H).
This is the way it looks BEFORE running macro (VBA code is shown below table)
<TABLE style="WIDTH: 397pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=526 border=0><COLGROUP><COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2816" width=66><COL style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 3029" width=71><COL style="WIDTH: 52pt; mso-width-source: userset; mso-width-alt: 2944" width=69><COL style="WIDTH: 54pt; mso-width-source: userset; mso-width-alt: 3072" width=72><COL style="WIDTH: 47pt; mso-width-source: userset; mso-width-alt: 2645" span=2 width=62><COL style="WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 2474" width=58><COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2816" width=66><TBODY><TR style="HEIGHT: 11.25pt" height=15><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: yellow" align=right width=66 height=15>8/4/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 53pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=71></TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 52pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=69></TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 54pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=72></TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=62></TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=62></TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 44pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=58></TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=66></TD></TR><TR style="HEIGHT: 22.5pt" height=30><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; HEIGHT: 22.5pt; BACKGROUND-COLOR: transparent" width=66 height=30>Event Date

</TD><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 53pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=71>Event Name</TD><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 52pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=69>Date Total Revenue Due</TD><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 54pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=72>Total Revenue Due</TD><TD class=xl70 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #8db4e3" width=62>Revenue Received</TD><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=62>Recognized Revenue</TD><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 44pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=58>Deferred Revenue</TD><TD class=xl70 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #8db4e3" width=66>Revenue Owed</TD></TR>

<TR style="HEIGHT: 11.25pt" height=15><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" align=right height=15>7/29/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">4th of July</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>7/25/2010</TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>10,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>3,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>1,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>2,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>7,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" align=right height=15>12/1/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">Party</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>11/1/2010</TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>5,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>400.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>400.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>4,600.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" align=right height=15>8/4/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">Camp</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>7/15/2010</TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>2,500.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>500.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>500.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>2,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" align=right height=15>6/30/2010</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">Seminar</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>6/1/2010</TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>18,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>18,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>9,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>9,000.00 </TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>0.00 </TD></TR></TBODY></TABLE>

VBA Code:
Sub Recognize_Revenue()
Dim last As Long, d As Long
last = Range("A" & Rows.Count).End(xlUp).Row
'Loop through all Event Dates in column A beginning with
'row 3 and if the event date is less than or equal to
'today's date shown in cell A1 with =today()formula, then
'copy the amt in Revenue Received column to Recognized
'Revenue column & delete the amount in Deferred Revenue column
For d = 3 To last
If Range("A" & d).Value <= Range("a1") Then
Range("E" & d).Copy
Range("F" & d).PasteSpecial Paste:=xlPasteValues
Range("G" & d).ClearContents
End If
Next d
End Sub

Worksheet AFTER running macro (pink highlighting not part of macro - I added to point out the dates which should have nothing in "deferred revenue):
<TABLE style="WIDTH: 397pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=526 border=0><COLGROUP><COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2816" width=66><COL style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 3029" width=71><COL style="WIDTH: 52pt; mso-width-source: userset; mso-width-alt: 2944" width=69><COL style="WIDTH: 54pt; mso-width-source: userset; mso-width-alt: 3072" width=72><COL style="WIDTH: 47pt; mso-width-source: userset; mso-width-alt: 2645" span=2 width=62><COL style="WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 2474" width=58><COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2816" width=66><TBODY><TR style="HEIGHT: 11.25pt" height=15><TD class=xl63 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: yellow" align=right width=66 height=15>8/4/2010</TD><TD class=xl64 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 53pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=71></TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 52pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=69></TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 54pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=72></TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=62></TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=62></TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 44pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=58></TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=66></TD></TR><TR style="HEIGHT: 22.5pt" height=30><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; HEIGHT: 22.5pt; BACKGROUND-COLOR: transparent" width=66 height=30>Event Date</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 53pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=71>Event Name</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 52pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=69>Date Total Revenue Due</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 54pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=72>Total Revenue Due</TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #8db4e3" width=62>Revenue Received</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 47pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=62>Recognized Revenue</TD><TD class=xl67 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 44pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" width=58>Deferred Revenue</TD><TD class=xl68 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; WIDTH: 50pt; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #8db4e3" width=66>Revenue Owed</TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: #d99795" align=right height=15>7/29/2010</TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">4th of July</TD><TD class=xl64 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>7/25/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>10,000.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>3,000.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>3,000.00 </TD><TD class=xl70 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #d99795"> </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>7,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl64 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: transparent" align=right height=15>12/1/2010</TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">Party</TD><TD class=xl64 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>11/1/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>5,000.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>400.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent"></TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>400.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>4,600.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: #d99795" align=right height=15>8/4/2010</TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">Camp</TD><TD class=xl64 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>7/15/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>2,500.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>500.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>500.00 </TD><TD class=xl70 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #d99795"> </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>2,000.00 </TD></TR><TR style="HEIGHT: 11.25pt" height=15><TD class=xl69 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; HEIGHT: 11.25pt; BACKGROUND-COLOR: #d99795" align=right height=15>6/30/2010</TD><TD class=xl65 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent">Seminar</TD><TD class=xl64 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>6/1/2010</TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>18,000.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>18,000.00 </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>18,000.00 </TD><TD class=xl70 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: #d99795"> </TD><TD class=xl66 style="BORDER-RIGHT: #ffffff; BORDER-TOP: #ffffff; BORDER-LEFT: #ffffff; BORDER-BOTTOM: #ffffff; BACKGROUND-COLOR: transparent" align=right>0.00 </TD></TR></TBODY></TABLE>