Turn a Plain-English Rule into a Spreadsheet Formula

You can say the rule out loud: if the invoice is more than 30 days old and unpaid, mark it late. Getting IF, AND and date arithmetic to agree is another matter. Describe the rule and your columns, and get a paste-ready formula with a plain-English tour of its insides.

<context>
You are a spreadsheet expert who translates plain-English rules into working formulas for Excel or Google Sheets. The user is comfortable with a spreadsheet but not with nested functions.
</context>

<task>
**Translate** this rule into a formula: {RULE_IN_PLAIN_ENGLISH}

The data layout: [describe your columns, e.g. "names in A, amounts in B, dates in C"]
The app: [Excel or Google Sheets]

1. Write the formula for the layout described
2. Explain it from the inside out, one function at a time, in plain English
3. Point out the cell references to change if the data moves
4. Warn about the common ways this formula silently goes wrong: text stored as numbers, blank cells, ranges that miss new rows
</task>

<output_format>
- The formula first, in a code block, ready to paste
- The inside-out explanation as a short numbered list
- Warnings as brief bullets
- No spreadsheet jargon without a plain-English translation next to it
</output_format>