Financial expense tracking spreadsheet with detailed transaction records and categorized expense types.

Based on the spreadsheet provided, here is the step-by-step solution to find the missing values.

Step 1: Calculate the Total Paid for Row 16

First, we need to determine the total amount paid for the transaction in row 16 (09-Jan-10, Newsagents). We do this by adding up all the payment columns for that specific row.

* Bank account: The cell is empty, so it is $0.00$.
* Paid by owners: The cell is empty, so it is $0.00$.
* Credit card: The value is 25.00.
* Petty cash: The cell is empty, so it is $0.00$.

Calculation:
$$0.00 + 0.00 + 25.00 + 0.00 = 25.00$$

So, the TOTAL PAID for row 16 is 25.00. This value goes into cell G16.

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Step 2: Calculate the "Year to date totals" for Column G

Column G represents the "TOTAL PAID". To find the year-to-date total at the top (cell G2), we sum all the individual payments listed in that column from row 5 down to row 16.

Let's list the values in Column G:
* Row 5: 125.00
* Row 6: 25.52
* Row 7: 34.99
* Row 8: 37.98
* Row 9: 0.00
* Row 10: 0.00
* Row 11: 0.00
* Row 12: 125.00
* Row 13: 625.00
* Row 14: 250.00
* Row 15: 0.00
* Row 16: 25.00 (calculated in Step 1)

Calculation:
$$125.00 + 25.52 + 34.99 + 37.98 + 0 + 0 + 0 + 125.00 + 625.00 + 250.00 + 0 + 25.00$$

Let's group them to make it easier:
* $125 + 125 + 625 + 250 + 25 = 1150$
* $25.52 + 34.99 + 37.98 = 98.49$

Total Sum:
$$1150 + 98.49 = 1248.49$$

So, the new Year to Date total for Column G is 1,248.49.

*(Note: The image currently shows 1,223.49 in cell G2. If you add the existing numbers without row 16, you get exactly 1,223.49. This confirms that our calculation for row 16 is correct and simply needs to be added to update the total.)*

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Step 3: Fill in the "Direct expenses" for Row 16

Now we look at the right side of the sheet under "Direct expenses". We need to categorize the expense from row 16.

* Details: "mags" (Magazines)
* Expense type (Column M): "Print, post & staty"

Looking at the pattern in previous rows (like Row 7 and Row 15), expenses categorized as "Print, post & staty" are recorded under the column "Other cost of sales" (Column R).

* The amount paid was 25.00.
* Therefore, we enter 25.00 into cell R16.
* All other direct expense cells in row 16 (Stock, Equip hire, Chair rental, Phone) remain blank or zero.

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Final Answer

The missing values to complete the spreadsheet are:

1. Cell G16 (TOTAL PAID): 25.00
2. Cell G2 (Year to date total for TOTAL PAID): 1,248.49
3. Cell R16 (Other cost of sales): 25.00