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Default Conditional Lists

Hi,

I have a spreadsheet where I am tracking expenses. I have several
catagories of expenses, like Telephone, Utlities, etc. I want to create two
lists, one for the type of expense and the other for the vendor of the
expense. How can I create the second list to populate based on the first list
selection.

For example, if I am doing a list for telephone vendors, I select my first
list to Say Telephone and the second list to populate Verizon, AT&T, Qwest,
Sprint or if I am doing it for utlities for my first list to populate
Utlities and the second list to populate Power, Water, Trash?
 
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