Dwayne K. Dowell has over 20 years of experience in accounting for public and private industries, and is the founder of Dwayne K. Dowell, PSC, a CPA firm located in Louisville, Kentucky. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Internal Auditor, as well as a Certified QuickBooks Pro Advisor and Certified Intact Consultant. Bill Jelen is the principal of MrExcel.com and the author of Mr. Excel on Excel and Guerilla Data Analysis Using Microsoft Excel. He lives in Uniontown, Ohio.