A formula in cell F2 using SUMIFS to calculate the total expense where the value in the Category named range is equal to the text string "Office Expense" and the value in the SubCategory named range is equal to the text string "Parking"
Explanation:
You typed =SUMIF(Category in cell F2.
In the Formulas Ribbon Tab in the Function Library Ribbon Group, you clicked the Logical button, clicked the Recently Used button, and clicked the Math & Trig button.
In the Math & Trig menu, you clicked the SUMIFS menu item.
Inside the Function Arguments dialog, you typed Cost in the Sum_range input, pressed the Tab key, typed Category in the Criteria_range1 input, pressed the Tab key, typed Office Expense in the Criteria1 input, pressed the Tab key, typed SubCategory in the Criteria_range2 input, pressed the Tab key, typed Parking in the Criteria2 input, and pressed the Enter key.