Excel - task num.3: Payment for electricity consumption

Tasks:
The head table and the row "total" header zalomte accompaniment and text in cells E19 to K19.
Calculate the power consumption. energy consumption for payment, total payment (eg pay per use + monthly fee).
By comparing the total advances and payment is to calculate the overpayment or underpayment was created.
Column "overpayment, underpayment" = total payment - deposit.
All values except for the column "rate CZK / kWh" rounded to the nearest crown and insert separator 1 000
In the column total consumption values ​​for each display unit "kWh".
In the column "excess underpayment" to display the values ​​of character "CZK".
In the column "verbal expression" state of positive values ​​(column evaluate the overpayment / underpayment) "pay off" the negative "returns to us."
In the row "Total" in column D, calculate the average price of power. energy (D32), add the following additional columns.
In lines 34 to 36, calculate the average annual consumption, minimum and maximum monthly consumption.
In column verbal format the words "pay off" red and "return us to" blue.
Cells J36 and K36 merge and enter the date and time using the NOW.

All tasks are in the attached file: zadani-prikladu-3-en.xls