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[Music] lets take a look at extending and totaling an invoice extending an invoice is the process of computing the value in the total or ammount column for each line of the invoice the value in the total or amount column represents the total dollar amount of each type of merchandise or service being purchased the invoice subtotal is the amount of all items on the invoice before shipping and handling charges insurance and other adjustments such as discounts returns and credits the invoice total is the final amount due from the buyer to the seller here are the steps for extending and totaling an invoice step 1 for each line of the invoice multiply the number of items by the cost per item step 2 add all extended totals to get the invoice subtotal step 3 calculate the invoice total by adding the freight charges insurance and any other charges to the subtotal lets take a look at an example from the following invoice for computer Mart extend each line to the total column and calculate the
