In cell B17, you can enter the following formula that uses the IF function:
=IF(B10>=200000, B10*0.35, B10*0.27)
This formula will test whether the total sales for January (cell B10) is greater than or equal to 200000. If the condition is true, it will multiply the total sales for January by 0.35. If the condition is false, it will multiply the total sales for January by 0.27.
To fill the range C17:G17 with the formula in cell B17 to calculate the dividends for February through June, you can use the Fill Handle. Simply click and drag the fill handle located in the bottom right corner of cell B17, and drag it across to fill the range C17:G17 with the formula. The formula will automatically adjust for each cell in the range, using the corresponding total sales for each month.