Read the scenario below and then answer the
question to the right.

The manager of a small engineering company is
setting up a spreadsheet to help track cash flow
for each month. The spreadsheet will track
incoming payments from clients. It will also track
outgoing payments for rent utilities employee
salaries, and insurance.

What is the best way to set up the spreadsheet?

A. List each expense in a row. List each income
source in a column.

B. List each expense and income source in a
separate column List each month in a row.

C. List each month in a column. List each
expense in a row.

D. List each expense in a column. List each
month in a row