<TABLE style="WIDTH: 472pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=629 border=0><COLGROUP><COL style="WIDTH: 149pt; mso-width-source: userset; mso-width-alt: 7241" width=198><COL style="WIDTH: 72pt; mso-width-source: userset; mso-width-alt: 3510; mso-outline-parent: collapsed" width=96><COL style="WIDTH: 72pt; mso-width-source: userset; mso-width-alt: 3510" width=96><COL style="WIDTH: 179pt; mso-width-source: userset; mso-width-alt: 8740" width=239><TBODY><TR style="HEIGHT: 16.5pt" height=22><TD class=xl79 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; WIDTH: 149pt; BORDER-BOTTOM: #f0f0f0; HEIGHT: 16.5pt; BACKGROUND-COLOR: #ffc000" width=198 height=22>Expense Type</TD><TD class=xl71 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; WIDTH: 72pt; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent" width=96>Jan11</TD><TD class=xl71 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; WIDTH: 72pt; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent" width=96>Feb11</TD><TD class=xl72 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; WIDTH: 179pt; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent" width=239>Mar11</TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">6,865 </TD><TD class=xl82 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">6,538 </TD><TD class=xl81 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">7,519 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">3,241 </TD><TD class=xl82 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">3,086 </TD><TD class=xl81 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">3,549 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">5,250 </TD><TD class=xl82 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">5,000 </TD><TD class=xl81 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">5,750 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl81 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: yellow">6,000 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">0 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Benefits</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">28,217 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">26,686 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">22,970 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Office Exp/Supplies</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">989 </TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">989 </TD><TD class=xl74 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent">989 </TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl75 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; WIDTH: 149pt; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" width=198 height=20></TD><TD class=xl69 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl69 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl76 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 15.75pt" height=21><TD class=xl77 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: #ffc000" height=21>Employees</TD><TD class=xl78 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent">3 </TD><TD class=xl78 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent">3 </TD><TD class=xl80 style="BORDER-RIGHT: windowtext 1pt solid; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: yellow">4=IF(A2:A12=A17,COUNT(D2:D12)</TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl66 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl66 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD></TR><TR style="HEIGHT: 15pt" height=20><TD class=xl73 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: windowtext 1pt solid; BORDER-BOTTOM: #f0f0f0; HEIGHT: 15pt; BACKGROUND-COLOR: #ffc000" height=20>Wages and Salaries</TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD><TD class=xl68 style="BORDER-RIGHT: #f0f0f0; BORDER-TOP: #f0f0f0; BORDER-LEFT: #f0f0f0; BORDER-BOTTOM: #f0f0f0; BACKGROUND-COLOR: transparent"></TD></TR></TBODY></TABLE>
Sorry, I don't know how to show columns/rows but assume left column is : column A