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Dave O
 
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If your TYPE column is A and the AMOUNT column is B, they'll occupy
rows 1 - 10 (including header). In A12 enter AP and in A13 enter DIV.
In B12 try this formula:
=SUMIF($A$2:$A$10,A12,$B$2:$B$10)
.... and copy it into B13.

If I can suggest, incorporate a checksum into the new totals to make
sure they match the sum of B2:B10. This will alert you to anomalies.