Thank you benny and Andreas for your solutions to my question.

I did notice a couple of things I did not expect and would appreciate if someone
could tell me what I am missing.

In the following table, if I change the value in @2$4, I have to run C-c C-c
twice for the change to be propagated. Turning on formula debugging, the first
time the first formula gets executed starting only from @3$4 until the end of
the table, then the second substitution formula is executed for cell @2#4.  This
happens even if cells @2$2 and @2$3 have values in them. Does the presence of
the substitution formula later in the #+TBLFM line, cause execution of the first
formula to start only from the succeeding row?
|-----+------+------+-------|
| No. |    P |    E |     B |
|-----+------+------+-------|
|     |      |      |   300 |
|   1 | 5000 | 2000 |  3200 |
|   2 | 7000 | 1000 |  9200 |
|   3 | 5000 | 1000 | 13200 |
#+TBLFM: $...@-1$4+$2-$3::@2$4=300


For the table above, or the following, having a ! in the first column of the
first row (which I thought was a way to label columns) causes the calculation
formulas not to be executed.
|---+-----+------+------+-------|
| ! | No. |    P |    E |     B |
|---+-----+------+------+-------|
|   |   1 | 5000 | 2000 |  3000 |
|   |   2 | 7000 | 1000 |  9000 |
|   |   3 | 5000 | 1000 | 13000 |
|   |   4 | 5000 | 2000 | 16000 |
#+TBLFM: $5=vsum(@-i$...@0$3)-vsum(@-i$...@0$4)

Thanks,
RC



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