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1) Change the Income Amount in Cell B3.
2) Watch the amounts change in cells C4 and H4.
3) Look at the formulas in C4 and H4. They use the lookup function to compare the part number in B3 to the numbers in C6:F6, and "scan" the array table values in C7:F12 to find the sales in units for each month. The number at the end of the formula indicates the row of the array table from which the value should be pulled. In HLOOKUP, the row of heading labels (i.e. part #s)counts as the first row.
Arnold Schwartz, the CFO, calls you, asking how to treat these transactions. Prepare a tax memo dated June 18, 2008, indicating what you told Arnold over the phone.
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