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"Extending an invoice involves computing the total value for each item listed on the invoice. The subtotal is the sum of all items before additional charges such as shipping and discounts are included. To extend and total an invoice, multiply the quantity by the cost per item for each line, then sum up for the subtotal. Finally, add freight charges and other fees to calculate the total amount due from the buyer to the seller. In the example from Computer Mart, each line is extended to the total column for calculation."