I need help with the formulas for the 10 column accounting worksheet using Excel IF function?

IF function? What are you doing on a worksheet that you're trying to use the IF function? (I can't tell you how to do it if I don't know what you're doing it for. And I can't imagine why you'd need one for the worksheet.)

This is all over here:
https://www.askmehelpdesk.com/finance-accounting/can-someone-explain-how-do-10-column-worksheet-437858.html

PLEASE keep in there, in one place, and do not post on this thread anymore.

Trial balance for allowance for bad debts is 5,102.00
With improved credit and collection, the allowance for bad debts has been estimated at just 3 1/2% of accounts receivable