Originally Posted by Paint Horse

Not to belabor the point, but it really is just that simple. For example to create a budget:

House 100
Car 1000
Food 300

Total 1400

The four words are text typed into cells A1, A2, A3, and A5. The four numbers are just numbers typed into cells B1, B2, and B3. The blank cells between the items and total are just blank cells A4 and A5. The 1400 was produced by entering =sum(b1:b3) into cell B5. That is all there is to it. I teach people to due complex things for a living. Everything broken down is just that simple, if and only if you can grasp the basic concept.