I'm supposed to do this with Excel and just need an outline of how it should look. And help with doing a 5% discount

Applied Exercise: Your new IT consulting business is really taking off! To manage all the aspects of billing your clients you'll need to create a billing spreadsheet. The billing spreadsheet should have the following columns for at least 10 clients (that you make up): - Client name - Number of hours spent working with a client per quarter ( 4 columns in total) - Total billable hours for the year - The service being provided the client (ie, your consulting business may offer 5-7 different services) - The service hourly rate (this should be derived from a lookup table) elsewhere in your document - A 5% discount off their final yearly bill, if hours a week are more than 30 A row showing averages should be created for each column (besides name and services offered)