MJP Corporation, Inc.				
		Regional Sales Data				
		(Current Year)				
						
		QTR 1	QTR 2	QTR 3 	QTR4	Year Totals
New York	12365	26598	10236	20356	=C6+D6+E6+F6
Honolulu	14563	13256	25463	10236	=C7+D7+E7+F7
Los Angeles	26543	12879	13659	20459	=SUM(C8,D8,E8,F8)
						
Averages	=(C6+C7+C8)/3	=(D6+D7+D8)/3	=(E6+E7+E8)/3	=AVERAGE(F6,F7,F8)