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 rate of tax is calculated @ 2% for example purposes. It is a short tabular format where data can be inserted based on columns and rows. A part from regular columns, there is another column of cost of goods sold is also given. The purpose is to give power to users if they wish to add revenue column. Like all other formats, a row to calculate total sum is also given in the end of format. In this row, formulas are added to calculate total amount.