Expense tracking table with budget allocation, payment details, and category breakdown.

Problem Description:

The image shows an Expense Tracking spreadsheet. The task is to analyze the data and ensure that the calculations for budget, spending, and remaining amounts are accurate. Additionally, we need to verify if the expense totals and subtotals are correctly computed.

Key Elements in the Spreadsheet:

1. Budget Column: Lists the allocated budget for each category.
2. % Spent Column: Indicates the percentage of the budget already spent.
3. Remaining Column: Shows the remaining budget after expenses.
4. Expense Entries: Includes details such as date, payment type, description, and amounts spent in various categories.
5. Subtotal Rows: Summarize the total expenses for each category and the overall subtotal.

Observations from the Image:

- Category 1: Budget = $18.75, % Spent = 0%, Remaining = $18.75.
- Category 2: Budget = $13.125, % Spent = 93.6%, Remaining = $12.970.
- Category 3: Budget = $2.500, % Spent = 0.2%, Remaining = $156.
- Category 4: Budget = $2.500, % Spent = 0%, Remaining = $2.500.
- Category 5: Budget = $2.500, % Spent = 0%, Remaining = $2.500.
- Category 6: Budget = $2.500, % Spent = 17.4%, Remaining = $2.495.
- Other: Budget = $500, % Spent = 6.1%, Remaining = $39/84 (appears incorrect).
- Expense Total: -$15.00 (negative value, likely due to a credit or refund).

Task:

We need to:
1. Verify the correctness of the `% Spent` and `Remaining` columns.
2. Ensure that the subtotals and expense totals are accurately calculated.
3. Identify any discrepancies or errors in the data.

---

Step-by-Step Solution:

#### 1. Verify `% Spent` and `Remaining` Columns:
The formula for `% Spent` is:
\[
\text{% Spent} = \left( \frac{\text{Expenses}}{\text{Budget}} \right) \times 100
\]
The formula for `Remaining` is:
\[
\text{Remaining} = \text{Budget} - \text{Expenses}
\]

##### Category 1:
- Budget = $18.75
- Expenses = $0 (since % Spent = 0%)
- Remaining = $18.75
- Calculation is correct.

##### Category 2:
- Budget = $13.125
- % Spent = 93.6%
- Expenses = $13.125 \times 0.936 = $12.285
- Remaining = $13.125 - $12.285 = $0.840
- The provided Remaining ($12.970) is incorrect. It should be $0.840.

##### Category 3:
- Budget = $2.500
- % Spent = 0.2%
- Expenses = $2.500 \times 0.002 = $0.050
- Remaining = $2.500 - $0.050 = $2.450
- The provided Remaining ($156) is incorrect. It should be $2.450.

##### Category 4:
- Budget = $2.500
- % Spent = 0%
- Expenses = $0
- Remaining = $2.500
- Calculation is correct.

##### Category 5:
- Budget = $2.500
- % Spent = 0%
- Expenses = $0
- Remaining = $2.500
- Calculation is correct.

##### Category 6:
- Budget = $2.500
- % Spent = 17.4%
- Expenses = $2.500 \times 0.174 = $0.435
- Remaining = $2.500 - $0.435 = $2.065
- The provided Remaining ($2.495) is incorrect. It should be $2.065.

##### Other:
- Budget = $500
- % Spent = 6.1%
- Expenses = $500 \times 0.061 = $30.50
- Remaining = $500 - $30.50 = $469.50
- The provided Remaining ($39/84) is incorrect. It should be $469.50.

#### 2. Verify Subtotals and Expense Totals:
- Subtotal for Category 1: $0 (correct).
- Subtotal for Category 2: $12.285 (calculated above, not $12.970).
- Subtotal for Category 3: $0.050 (calculated above, not $156).
- Subtotal for Category 4: $0 (correct).
- Subtotal for Category 5: $0 (correct).
- Subtotal for Category 6: $0.435 (calculated above, not $2.495).
- Subtotal for Other: $30.50 (calculated above, not $39/84).
- Expense Total: The total expenses should sum up to:
\[
0 + 12.285 + 0.050 + 0 + 0 + 0.435 + 30.50 = 43.27
\]
However, the current Expense Total is -$15.00, which indicates an error in the input or calculation.

#### 3. Identify Discrepancies:
- Incorrect values in the `Remaining` column for Categories 2, 3, 6, and Other.
- The Expense Total ($-15.00) does not match the calculated total of $43.27.
- The entry for "ABC Services, Inc." shows a payment of $155.00, but it is not allocated to any category, leading to an incorrect subtotal.

---

Corrected Values:

1. Category 2: Remaining = $0.840.
2. Category 3: Remaining = $2.450.
3. Category 6: Remaining = $2.065.
4. Other: Remaining = $469.50.
5. Expense Total: Should be $43.27 instead of -$15.00.

---

Final Answer:

The spreadsheet contains several errors in the `Remaining` column and the Expense Total. The corrected values are:
\[
\boxed{
\begin{aligned}
&\text{Category 2: Remaining = } \$0.840 \\
&\text{Category 3: Remaining = } \$2.450 \\
&\text{Category 6: Remaining = } \$2.065 \\
&\text{Other: Remaining = } \$469.50 \\
&\text{Expense Total = } \$43.27
\end{aligned}
}
\]