SYNTHETIC EDITORIAL ANSWER KEY. NOT A CAPTURED CHATGPT OR EXCEL RESULT.
Baseline reporting date: 2026-10-01.
I01 OVERDUE; I02 blank; I03 blank; I04 REVIEW; I05 OVERDUE; I06 blank.
Baseline net overdue total GBP 100.
Independent mutations from baseline:
I02 due date changed to 2026-09-30 => 180.
I01 status changed to Paid => -20.
I04 due date changed to 2026-09-30 => 160 and no REVIEW.
I05 amount changed to 0 => 120.
Dates must be Excel dates or blank and amounts numeric; status Open is the included business value.
Fixed ranges deliberately cover rows 2:7 only. An added row requires a range change or tested table references.