1. Open the spreadsheet and identify all missing values in the opening stock column in each tab (Fridge, Freezer and Dry Store). 2. Complete the opening stock values based on any movements (Invoice = delivered, Out = used) or based on the closing stock values, i.e. if the closing value shows 5 and there were no movements, then enter 5 in the opening stock column where the value was missing. If there was a stock movement this needs to be calculated before entering the missing value in the opening stock column, i.e. if closing shows 6 and invoice shows 5, then the opening stock would have been 1. You will now notice that most entries you made have corrected the values in the discrepancy columns to 0 3. List 3 factors you would investigate where a value in the discrepancy column shows a negative. 4. Go to the tab "Fridge" and investigate the reasons for the discrepancies in Rows 8, 38, 83 and 89. Go to the tab "Dry Store" and investigate Row 65