A sales ledger example given above reflects a perfect format where all necessary information is given through rows and columns. There is another column given for sales tax calculation where the rate of tax is calculated at @ 2%, for example. It is a short tabular format where data can be inserted based on columns and rows. Apart from the regular columns, there is another column about the cost of goods sold that is also given. The purpose is to give power to users if they wish to add a revenue column. Like all other formats, a row to calculate the total sum is also given at the end of the format. In this row, formulas are added to calculate the total amount.