Hi tyrone,

Understanding the question was the hardest bit. Here's your answer,

1. Place your data in the range A2:C6
2. In D2 enter
=SUM($C$2:C2)
3. In E2 enter
=IF(D2<116,D2,IF(D2<153,D2+9,D2+24))
4. Copy the formulae in D2 and E2 down to the rows below

It'll help if your questions are a bit clearer.


--
John James
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