Starting with Cell A3 enter the data: In Cell A3: 100 Description: Office Supplies Check: $78.50 In Cell A4: 101 Description: The Phone Store Check: $180.00 In Cell A5: 102 Description: The Electric Co Check: $160.00 You can use today's date in the sample check book. Keep going...	Working With a Ledger 3. Try This: Enter some sample data Select Cell F2 and type 500 for the Opening Balance. Since Column F was formatted for currency, Excel will add the dollar sign and decimals. Say you bought some office supplies, a phone, and paid the electric company a deposit to start the service. Now, you are officially open for business!