Need Help To Split Expenses

lex_m

Board Regular
Joined
Aug 5, 2003
Messages
155
Lets say some people went out and bought stuff for a party, 4 in this case, and they want to split the expenses up equally between them. With the layout below how would you tell who owes who money? Are would there be a better way to set it up?
Thanks Excel 2003

Formulas in cells are
B1 =SUM(B6:B15)
B2 =COUNT(B6:B15)
B3 =B1/B2


<b>Excel 2003</b><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #A6AAB6"><colgroup><col width="25px" style="background-color: #E0E0F0" /><col /><col /><col /><col /><col /><col /><col /><col /><col /><col /><col /></colgroup><thead><tr style=" background-color: #E0E0F0;text-align: center;color: #161120"><th></th><th>A</th><th>B</th><th>C</th><th>D</th><th>E</th><th>F</th><th>G</th><th>H</th><th>I</th><th>J</th><th>K</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style=";">amount of bill</td><td style="text-align: right;;">202.6</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">2</td><td style=";">number of people</td><td style="text-align: right;;">4</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">3</td><td style=";">amount per person</td><td style="text-align: right;;">50.65</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">4</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">5</td><td style="border-bottom: 1px solid black;;">Amount Spent By:</td><td style="text-align: right;border-bottom: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="font-weight: bold;text-align: right;color: #FF0000;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">6</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 1</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">104.89</td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">7</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 2</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">68.24</td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">8</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 3</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">29.47</td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">9</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 4</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">0.00</td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">10</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 5</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;"></td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">11</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 6</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;"></td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">12</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 7</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;"></td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">13</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 8</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;"></td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">14</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 9</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;"></td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">15</td><td style="border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;">Person 10</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;background-color: #FFFF99;;"></td><td style="text-align: right;border-left: 1px solid black;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">16</td><td style="text-align: right;border-top: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;;"></td><td style=";"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">17</td><td style="text-align: right;;"></td><td style="border-bottom: 1px solid black;;">Person 1</td><td style="border-bottom: 1px solid black;;">Person 2</td><td style="border-bottom: 1px solid black;;">Person 3</td><td style="border-bottom: 1px solid black;;">Person 4</td><td style="border-bottom: 1px solid black;;">Person 5</td><td style="border-bottom: 1px solid black;;">Person 6</td><td style="border-bottom: 1px solid black;;">Person 7</td><td style="border-bottom: 1px solid black;;">Person 8</td><td style="border-bottom: 1px solid black;;">Person 9</td><td style="border-bottom: 1px solid black;;">Person 10</td></tr><tr ><td style="color: #161120;text-align: center;">18</td><td style="border-right: 1px solid black;;">Person 1 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">19</td><td style="border-right: 1px solid black;;">Person 2 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">20</td><td style="border-right: 1px solid black;;">Person 3 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">21</td><td style="border-right: 1px solid black;;">Person 4 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">22</td><td style="border-right: 1px solid black;;">Person 5 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">23</td><td style="border-right: 1px solid black;;">Person 6 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">24</td><td style="border-right: 1px solid black;;">Person 7 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">25</td><td style="border-right: 1px solid black;;">Person 8 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">26</td><td style="border-right: 1px solid black;;">Person 9 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr><tr ><td style="color: #161120;text-align: center;">27</td><td style="border-right: 1px solid black;;">Person 10 owes</td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td><td style="text-align: right;border-top: 1px solid black;border-right: 1px solid black;border-bottom: 1px solid black;border-left: 1px solid black;;"></td></tr></tbody></table><p style="width:8.4em;font-weight:bold;margin:0;padding:0.2em 0.6em 0.2em 0.5em;border: 1px solid #A6AAB6;border-top:none;text-align: center;background-color: #E0E0F0;color: #161120">Split Expenses</p><br /><br />
 

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Hi

Why don't you organise it such that everyone pays to (or receives from) a bank (which could a new person for instance)? Then your grid becomes a column and the number of solutions decreases from infinity to 1...
 
Upvote 0
That may work, if I understand you right, if everybody gets together before hand and puts the money in a pile and one person goes out and buys everything, but what if they have all ready bought things and they just bring in the receipt for what they bought, what would be the best way to find out who owes who what amount to make everybody pay the same?
 
Upvote 0
Just make individually the difference of their expense, and the average. Some will be +, some will be -, but the total will be 0 :-)

It does not tell you who pays who, but those who pay put the money on the table, after which those who need money, can take it from the pile.
 
Upvote 0
Thanks, that will work, was just wanting to get it to give me the amount of each person Probably hard to get that, I could even use something in a macro if that can be done
 
Upvote 0
But there are an infinite number of solutions. Maybe you might end up with only 1 solution or a few, if you minimize or maximize certain criteria (like the "total money that is exchanged" or "the number of persons that are involved in the payments") and so on.

VBA or not, the same solutions will exist...
 
Upvote 0
<TABLE border=1 cellSpacing=0 borderColor=#c0c0c0 borderColorDark=#ffffff><TBODY><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=207>amount of bill</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right>$850.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=207>number of people</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right>10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=207>amount per person</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right>$ 85.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Amount Spent By:</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 1</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>225</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>140</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 2</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>25</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>-60</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 3</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>50</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>-35</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 4</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>75</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>-10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 5</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>100</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>15</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 6</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>80</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>-5</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 7</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>100</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>15</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 8</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>75</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>-10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 9</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>15</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>-70</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=207>Person 10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffff99 height=26 vAlign=middle width=69 align=right>105</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right>20</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right>140</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>-60</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>-35</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>-10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>15</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>-5</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>15</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>-10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>-70</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right>20</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right>225</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>25</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>50</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>75</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>100</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>80</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>100</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>75</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right>15</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right>105</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=69>Person 1</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 2</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 3</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 4</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 5</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 6</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 7</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 8</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=63>Person 9</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=69>Person 10</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=44 vAlign=middle width=85>Check Unders</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 1 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=69 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>-</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 2 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>60.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>TRUE</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 3 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>35.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>TRUE</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 4 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>10.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>TRUE</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 5 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>-</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 6 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>5.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>TRUE</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 7 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>-</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 8 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>10.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>TRUE</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 9 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>20.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>15.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>15.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=63 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>20.00</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>TRUE</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=207>Person 10 owes</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=69 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#000000 height=26 vAlign=middle width=69 align=center></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=26 vAlign=middle width=85 align=center>-</TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=207 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR><TR><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=middle width=207>Check: overs repaid</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=center>TRUE</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>TRUE</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>TRUE</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=63 align=center>-</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=69 align=center>TRUE</TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=25 align=right></TD><TD style="WHITE-SPACE: nowrap" bgColor=#ffffff height=25 vAlign=bottom width=85 align=right></TD></TR></TBODY></TABLE>
 
Upvote 0
<!-- Please do not remove this header --><!-- Table easily created from Excel with ASAP Utilities (http://www.asap-utilities.com) --><table border="1" bordercolor="#C0C0C0" bordercolordark="#FFFFFF" cellspacing="0"><tr><td bgcolor="#FFFFFF" width="207" height="25" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">amount of bill</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=SUM(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">number of people</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=COUNT(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">amount per person</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=AVERAGE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Amount Spent By:</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#FF0000"><b></b></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 1</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">225</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B6),B6-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 2</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">25</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B7),B7-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 3</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">50</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B8),B8-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 4</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">75</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B9),B9-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 5</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">100</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B10),B10-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 6</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">80</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B11),B11-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 7</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">100</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B12),B12-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 8</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">75</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B13),B13-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 9</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">15</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B14),B14-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFF99" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 10</font></td><td bgcolor="#FFFF99" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">105</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(LEN(B15),B15-avg.per.pers,"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(C6:C15)</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=TRANSPOSE(B6:B15)</font></td></tr></table>
 
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<!-- Please do not remove this header --><!-- Table easily created from Excel with ASAP Utilities (http://www.asap-utilities.com) --><table border="1" bordercolor="#C0C0C0" bordercolordark="#FFFFFF" cellspacing="0"><tr><td bgcolor="#FFFFFF" width="207" height="44" align="right" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 1</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 2</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 3</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 4</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 5</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 6</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 7</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 8</font></td><td bgcolor="#FFFFFF" width="63" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 9</font></td><td bgcolor="#FFFFFF" width="69" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 10</font></td><td bgcolor="#FFFFFF" width="25" height="44" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="44" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Check Unders</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 1 owes</font></td><td bgcolor="#000000" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(C17),($B6<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:B21),C$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(D17),($B6<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:C21),D$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(E17),($B6<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:D21),E$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(F17),($B6<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:E21),F$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(G17),($B6<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:F21),G$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(H17),($B6<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:G21),H$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(I17),($B6<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:H21),I$17)),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(J17),($B6<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:I21),J$17)),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(ISNUMBER(K17),($B6<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C6-SUM($B21:J21),K$17)),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C6<0,SUM(B21:K21)+C6=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 2 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C7,B$17-SUM(B$21:B21))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:C22),D$17-SUM(D$21:D21))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:D22),E$17-SUM(E$21:E21))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:E22),F$17-SUM(F$21:F21))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:F22),G$17-SUM(G$21:G21))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:G22),H$17-SUM(H$21:H21))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:H22),I$17-SUM(I$21:I21))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:I22),J$17-SUM(J$21:J21))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B7<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C7-SUM($B22:J22),K$17-SUM(K$21:K21))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C7<0,SUM(B22:K22)+C7=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 3 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C8,B$17-SUM(B$21:B22))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:B23),C$17-SUM(C$21:C22))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:D23),E$17-SUM(E$21:E22))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:E23),F$17-SUM(F$21:F22))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:F23),G$17-SUM(G$21:G22))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:G23),H$17-SUM(H$21:H22))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:H23),I$17-SUM(I$21:I22))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:I23),J$17-SUM(J$21:J22))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B8<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C8-SUM($B23:J23),K$17-SUM(K$21:K22))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C8<0,SUM(B23:K23)+C8=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 4 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C9,B$17-SUM(B$21:B23))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:B24),C$17-SUM(C$21:C23))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:C24),D$17-SUM(D$21:D23))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:E24),F$17-SUM(F$21:F23))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:F24),G$17-SUM(G$21:G23))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:G24),H$17-SUM(H$21:H23))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:H24),I$17-SUM(I$21:I23))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:I24),J$17-SUM(J$21:J23))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B9<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C9-SUM($B24:J24),K$17-SUM(K$21:K23))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C9<0,SUM(B24:K24)+C9=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 5 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C10,B$17-SUM(B$21:B24))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:B25),C$17-SUM(C$21:C24))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:C25),D$17-SUM(D$21:D24))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:D25),E$17-SUM(E$21:E24))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:F25),G$17-SUM(G$21:G24))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:G25),H$17-SUM(H$21:H24))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:H25),I$17-SUM(I$21:I24))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:I25),J$17-SUM(J$21:J24))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B10<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C10-SUM($B25:J25),K$17-SUM(K$21:K24))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C10<0,SUM(B25:K25)+C10=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 6 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C11,B$17-SUM(B$21:B25))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:B26),C$17-SUM(C$21:C25))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:C26),D$17-SUM(D$21:D25))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:D26),E$17-SUM(E$21:E25))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:E26),F$17-SUM(F$21:F25))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:G26),H$17-SUM(H$21:H25))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:H26),I$17-SUM(I$21:I25))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:I26),J$17-SUM(J$21:J25))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B11<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C11-SUM($B26:J26),K$17-SUM(K$21:K25))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C11<0,SUM(B26:K26)+C11=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 7 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C12,B$17-SUM(B$21:B26))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:B27),C$17-SUM(C$21:C26))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:C27),D$17-SUM(D$21:D26))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:D27),E$17-SUM(E$21:E26))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:E27),F$17-SUM(F$21:F26))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:F27),G$17-SUM(G$21:G26))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:H27),I$17-SUM(I$21:I26))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:I27),J$17-SUM(J$21:J26))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B12<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C12-SUM($B27:J27),K$17-SUM(K$21:K26))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C12<0,SUM(B27:K27)+C12=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 8 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C13,B$17-SUM(B$21:B27))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:B28),C$17-SUM(C$21:C27))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:C28),D$17-SUM(D$21:D27))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:D28),E$17-SUM(E$21:E27))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:E28),F$17-SUM(F$21:F27))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:F28),G$17-SUM(G$21:G27))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:G28),H$17-SUM(H$21:H27))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:I28),J$17-SUM(J$21:J27))),"")</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B13<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C13-SUM($B28:J28),K$17-SUM(K$21:K27))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C13<0,SUM(B28:K28)+C13=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 9 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C14,B$17-SUM(B$21:B28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:B29),C$17-SUM(C$21:C28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:C29),D$17-SUM(D$21:D28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:D29),E$17-SUM(E$21:E28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:E29),F$17-SUM(F$21:F28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:F29),G$17-SUM(G$21:G28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:G29),H$17-SUM(H$21:H28))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:H29),I$17-SUM(I$21:I28))),"")</font></td><td bgcolor="#000000" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B14<avg.per.pers)*(K$18>avg.per.pers)*MAX(0,MIN(-$C14-SUM($B29:J29),K$17-SUM(K$21:K28))),"")</font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C14<0,SUM(B29:K29)+C14=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="26" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Person 10 owes</font></td><td bgcolor="#FFFFFF" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(B$18>avg.per.pers)*MAX(0,MIN(-$C15,B$17-SUM(B$21:B29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(C$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:B30),C$17-SUM(C$21:C29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(D$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:C30),D$17-SUM(D$21:D29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(E$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:D30),E$17-SUM(E$21:E29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(F$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:E30),F$17-SUM(F$21:F29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(G$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:F30),G$17-SUM(G$21:G29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(H$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:G30),H$17-SUM(H$21:H29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(I$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:H30),I$17-SUM(I$21:I29))),"")</font></td><td bgcolor="#FFFFFF" width="63" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IFERROR(($B15<avg.per.pers)*(J$18>avg.per.pers)*MAX(0,MIN(-$C15-SUM($B30:I30),J$17-SUM(J$21:J29))),"")</font></td><td bgcolor="#000000" width="69" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="25" height="26" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="26" align="center" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(C15<0,SUM(B30:K30)+C15=0,"-")</font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="63" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="69" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="25" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr><tr><td bgcolor="#FFFFFF" width="207" height="25" valign="middle" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">Check: overs repaid</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(B17>0,ISNUMBER(B17)),SUM(B21:B30)=B17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(C17>0,ISNUMBER(C17)),SUM(C21:C30)=C17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(D17>0,ISNUMBER(D17)),SUM(D21:D30)=D17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(E17>0,ISNUMBER(E17)),SUM(E21:E30)=E17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(F17>0,ISNUMBER(F17)),SUM(F21:F30)=F17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(G17>0,ISNUMBER(G17)),SUM(G21:G30)=G17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(H17>0,ISNUMBER(H17)),SUM(H21:H30)=H17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(I17>0,ISNUMBER(I17)),SUM(I21:I30)=I17,"-")</font></td><td bgcolor="#FFFFFF" width="63" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(J17>0,ISNUMBER(J17)),SUM(J21:J30)=J17,"-")</font></td><td bgcolor="#FFFFFF" width="69" height="25" align="center" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000">=IF(AND(K17>0,ISNUMBER(K17)),SUM(K21:K30)=K17,"-")</font></td><td bgcolor="#FFFFFF" width="25" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td><td bgcolor="#FFFFFF" width="85" height="25" align="right" valign="bottom" style="white-space: nowrap"><font face="Tahoma" size="2" color="#000000"></font></td></tr></table>
 
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