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Default Pull a Sample from a Population

I would create a new column with the formula in row 2: =IF(D25000,0,RAND())
(assuming that D is the column with the transaction amounts), then copy it
down till the row 38,000. Then I would select the entire column, press Ctrl-C,
then right-click, select Paste Special and click on Value. This way, this new
column has a set of random numbers (or 0's) and it is frozen.

Then, I would use AutoFilter to filter on this column, use Custom and select
all the values less than 0.05 if I want 5% of the transactions, or less than
0.23 if I want 23% of the transactions. As transactions above $5,000 have a
value 0, they are always selected. Then, you can copy the filtered range
somewhere else and perform the review of the transactions.

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