Spreadsheet Formula Explainer — illustrative example

INPUT
=SUMIF(A2:A10,"Paid",B2:B10)

RESULT
Adds amounts in B2:B10 for rows whose status in A2:A10 is Paid; other rows are excluded.

REVIEW
Explain a formula using the meaning of its cells and ranges. Syntax alone may not reveal whether the calculation fits the business question.

This is a teaching example, not a live execution record.