Thanks for the replies. I guess while trying to be concise and not overload
with too much information I did not give enough. Sorry.

I was able to get it to work using the hours yesterday before I posted. I
am not that familiar with Excel 97 and when I tried to format using the mm:ss
(I also did not key a 0 as the hour when I used this format) I got the
rounding errors I described earlier. I will try keying the hours and using
the mm:ss format and see if that works.