2. Implement another scheme in column J, called the Gra - For accounts with total past due balance of R10 000 or - For accounts with a total past due balance of less than apply a penalty of R250. - For accounts with a total past due balance of less than 3. Penalties can sometimes be specific to a vendor categ ormula that can be copied down the column to calculate the following criteria: - For vendors in the Labour category, apply a fee of 6% - For vendors in the Utilities category, apply a fee of 9% - For vendors in all other categories, apply a fee of 12%