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The first example shows two different payments, depending on the number of items sold.

If the salesman sold more than 5 items, he will be paid $30 per item, otherwise he will be paid only $20 per item.

In the second one we will add a "seniority" column to the table, and then we will use the "IF" to give a bonus of $100 to those of which their seniority is greater than 6 months.

More IF general examples explained in simple words:

=if(A2<5,A2*2,A2*3)

In words: If the value of cell A2 is smaller than 5 then multiply this value with 2, otherwise multiply this value by 3.
=if(A6>=80,A6*110%,A6)

In words: If the value of cell A6 is greater or equal to 80, then give this value bigger by 10%, else return simply this value (with no change).
=if(C4=100,””,B5*E5+4)

In words: If the value of cell C4 equals to 100 then leave this cell blank, else multiply cell B5 by cell E5 and add 4 to it.
Advanced IF examples (using it with more functions):

=if(and(B5<10,C5<10),B5*C5,B5+C5)

In words: If both the values of cells B5 and C5 are smaller than 10, then multiply these cells, otherwise add up these cells.
=if(A4>average(B2:B15),”Cell A4 is bigger than the average”,””)

In words: If the value of cell A4 is greater than the average of the cells in the range B2:B15, then write “Cell A4 is bigger than the average”, otherwise leave this cell empty.