Please read question in comment section below.

Chapter 6:  Exercise A (p. 284):  HINT:  Set up your answer in your EXCEL workbook as the Table shown in the Exercise and put your response of Debit (DR) or Credit (CR) under the action item in each heading for the respective Account.  

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Chapter 6: Exercise J (p. 286):  HINT:  Set up your answer in your EXCEL workbook just as it is listed with the missing term included.  For example:  A). Net Sales = Gross Sales - (missing term here + Sales Returns and Allowances). The missing term should be bolded or put into a different text color to identify.