{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["Monthly Budget Summary","Income","Personnel Expenses","Operating Expenses"],"not_rendered":{"charts":1,"images":1,"defined_names":14},"read":"whole","date_system":"1900"}

{"sheet":"Monthly Budget Summary","index":0,"n_rows":17,"n_cols":5,"rows_kept":17,"merged":[[0,1,0,3],[0,6,1,18],[1,1,1,3],[9,1,9,4]]}
[null,"     COMPANY NAME",null,null,"DATE"]
[null,"  MONTHLY BUDGET"]
[]
[null,"BUDGET TOTALS","ESTIMATED","ACTUAL","DIFFERENCE"]
[null,"Income",{"$f":"Income[[#Totals],[ESTIMATED]]","v":{"v":63300,"d":"63,300.00"}},{"$f":"Income[[#Totals],[ACTUAL]]","v":{"v":57450,"d":"57,450.00"}},{"$f":"IF('Monthly Budget Summary'!$B5=\"Income\",'Monthly Budget Summary'!$D5-'Monthly Budget Summary'!$C5,'Monthly Budget Summary'!$C5-'Monthly Budget Summary'!$D5)","v":{"v":-5850,"d":"-5,850.00 "}}]
[null,"Personnel Expenses",{"$f":"PersonnelExpenses[[#Totals],[ESTIMATED]]","v":{"v":18500,"d":"18,500.00"}},{"$f":"PersonnelExpenses[[#Totals],[ACTUAL]]","v":{"v":14100,"d":"14,100.00"}},{"$f":"IF('Monthly Budget Summary'!$B6=\"Income\",'Monthly Budget Summary'!$D6-'Monthly Budget Summary'!$C6,'Monthly Budget Summary'!$C6-'Monthly Budget Summary'!$D6)","v":{"v":4400,"d":"4,400.00"}}]
[null,"Operating Expenses",{"$f":"OperatingExpenses[[#Totals],[ESTIMATED]]","v":{"v":36000,"d":"36,000.00"}},{"$f":"OperatingExpenses[[#Totals],[ACTUAL]]","v":{"v":35530,"d":"35,530.00"}},{"$f":"IF('Monthly Budget Summary'!$B7=\"Income\",'Monthly Budget Summary'!$D7-'Monthly Budget Summary'!$C7,'Monthly Budget Summary'!$C7-'Monthly Budget Summary'!$D7)","v":{"v":470,"d":"470.00"}}]
[null,"Balance (Income minus Expenses)",{"$f":"C5-C6-C7","v":{"v":8800,"d":"8,800.00"}},{"$f":"D5-D6-D7","v":{"v":7820,"d":"7,820.00"}},{"$f":"SUBTOTAL(109,Table2[DIFFERENCE])","v":{"v":-980,"d":"-980.00 "}}]
[]
[null,"WHAT ARE MY TOP 5 HIGHEST ACTUAL OPERATING EXPENSES?"]
[null,"ACTUAL EXPENSES","AMOUNT","% OF EXPENSES","15% REDUCTION"]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Maintenance and repairs"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],1)","v":4600.000014},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.12946805555868282,"d":"12.9%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":690.0000021}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Supplies"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],2)","v":4500.00002},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.12665353278919225,"d":"12.7%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":675.000003}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Rent or mortgage"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],3)","v":4500.000017},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.12665353270475654,"d":"12.7%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":675.00000255}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Taxes"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],4)","v":3200.000021},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.09006473461863214,"d":"9.0%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":480.00000314999994}]
[null,{"$f":"INDEX(OperatingExpenses[],MATCH(Top5Expenses[[#This Row],[AMOUNT]],OperatingExpenses[TOP 5 AMOUNT],0),1)","v":"Advertising"},{"$f":"LARGE(OperatingExpenses[TOP 5 AMOUNT],5)","v":2500.000005},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]/$D$7","v":{"v":0.07036307359977484,"d":"7.0%"}},{"$f":"Top5Expenses[[#This Row],[AMOUNT]]*0.15","v":375.00000074999997}]
[null,"Total",{"$f":"SUBTOTAL(109,Top5Expenses[AMOUNT])","v":{"v":19300.000077000004,"d":"19,300.00"}},{"$f":"SUBTOTAL(109,Top5Expenses[% OF EXPENSES])","v":{"v":0.5432029292710385,"d":"54.3%"}},{"$f":"SUBTOTAL(109,Top5Expenses[15% REDUCTION])","v":{"v":2895.0000115499997,"d":"2,895.00"}}]

{"sheet":"Income","index":1,"n_rows":8,"n_cols":6,"rows_kept":8,"merged":[[0,1,0,3],[1,1,1,3]]}
[null,"     COMPANY NAME",null,null,"DATE","DATE"]
[null,"  MONTHLY BUDGET"]
[]
[null,"INCOME","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Net sales",60000,54000,{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":54000.000005},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":-6000}]
[null,"Interest income",3000,3000,{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":3000.000006},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":0}]
[null,"Asset sales (gain/loss)",300,450,{"$f":"Income[[#This Row],[ACTUAL]]+(10^-6)*ROW(Income[[#This Row],[ACTUAL]])","v":450.000007},{"$f":"Income[[#This Row],[ACTUAL]]-Income[[#This Row],[ESTIMATED]]","v":150}]
[null,"Total Income",{"$f":"SUBTOTAL(109,Income[ESTIMATED])","v":63300},{"$f":"SUBTOTAL(109,Income[ACTUAL])","v":57450},null,{"$f":"SUBTOTAL(109,Income[DIFFERENCE])","v":-5850}]

{"sheet":"Personnel Expenses","index":2,"n_rows":19,"n_cols":6,"rows_kept":19,"merged":[[0,1,0,3],[1,1,1,3]]}
[null,"     COMPANY NAME",null,null,"DATE","DATE"]
[null,"  MONTHLY BUDGET"]
[]
[null,"PERSONNEL EXPENSES","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Wages",9500,9600,{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":9600.000005},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":-100}]
[null,"Employee benefits",4000,0,{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":6e-06},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":4000}]
[null,"Commission",5000,4500,{"$f":"PersonnelExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(PersonnelExpenses[[#This Row],[ACTUAL]])","v":4500.000007},{"$f":"PersonnelExpenses[[#This Row],[ESTIMATED]]-PersonnelExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Total Personnel Expenses",{"$f":"SUBTOTAL(109,PersonnelExpenses[ESTIMATED])","v":18500},{"$f":"SUBTOTAL(109,PersonnelExpenses[ACTUAL])","v":14100},null,{"$f":"SUBTOTAL(109,PersonnelExpenses[DIFFERENCE])","v":4400}]
{"$rows_empty":10}
[{"$nulls":5}," "]

{"sheet":"Operating Expenses","index":3,"n_rows":25,"n_cols":11,"rows_kept":25,"merged":[[0,1,0,3],[1,1,1,3]]}
[null,"     COMPANY NAME",null,null,"DATE","DATE"]
[null,"  MONTHLY BUDGET"]
[]
[null,"OPERATING EXPENSES","ESTIMATED","ACTUAL","TOP 5 AMOUNT","DIFFERENCE"]
[null,"Advertising",3000,2500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":2500.000005},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Bad debts",2000,2000,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":2000.000006},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":0}]
[null,"Cash discounts",1500,2175,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":2175.000007},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-675}]
[null,"Delivery costs",2000,1500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1500.000008},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Depreciation",1000,1000,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1000.000009},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":0}]
[null,"Dues and subscriptions",500,525,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":525.00001},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-25}]
[null,"Insurance",1300,1275,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1275.000011},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":25}]
[null,"Interest",2000,2200,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":2200.000012},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-200}]
[null,"Legal and auditing",1000,800,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":800.000013},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":200}]
[null,"Maintenance and repairs",4500,4600,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":4600.000014},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-100}]
[null,"Office supplies",800,750,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":750.000015},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":50}]
[null,"Postage",400,350,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":350.000016},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":50}]
[null,"Rent or mortgage",4100,4500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":4500.000017},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-400}]
[null,"Sales expenses",350,400,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":400.000018},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-50}]
[null,"Shipping and storage",900,840,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":840.000019},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":60},{"$nulls":4}," "]
[null,"Supplies",5000,4500,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":4500.00002},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":500}]
[null,"Taxes",3000,3200,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":3200.000021},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-200}]
[null,"Telephone",250,280,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":280.000022},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":-30}]
[null,"Utilities",1400,1385,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":1385.000023},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":15}]
[null,"Other",1000,750,{"$f":"OperatingExpenses[[#This Row],[ACTUAL]]+(10^-6)*ROW(OperatingExpenses[[#This Row],[ACTUAL]])","v":750.000024},{"$f":"OperatingExpenses[[#This Row],[ESTIMATED]]-OperatingExpenses[[#This Row],[ACTUAL]]","v":250}]
[null,"Total Operating Expenses",{"$f":"SUBTOTAL(109,OperatingExpenses[ESTIMATED])","v":36000},{"$f":"SUBTOTAL(109,OperatingExpenses[ACTUAL])","v":35530},null,{"$f":"SUBTOTAL(109,OperatingExpenses[DIFFERENCE])","v":470}]