To be eligible for discount customers must have paid before the Discount Due Date and must have paid at least the full balance owing less the discount amount, i.e.

To be eligible for discount customers must have paid before the Discount Due Date and must have paid at least the full balance owing less the discount amount, i.e. if the Balance was $300 then the discount would be $15, so if they paid early and paid $285 or more they get the discount. In Column O enter a calculation that will return the Discount Offered amount for customers who are eligible and 0 for those who are not. Add an Average calculation to the Total row. What is the average discount being awarded?