B. List each expense and income source in a separate column List each month in a row.
Explanation:
The manager is making the spreadsheet for helping track the cash flow. The spreadsheet will be keeping track of the outgoing and incoming payments from the clients. And it is also going to track the outgoing payments like rent and the whole cashflow. And for that, the Manager should mention the expense and the income source in a separate column and list all the months in a row. And hence, the B. is the correct option.
The standard QWERTY keyboard has 47 keys that can place characters on the screen. Each of these keys can also display a second character by holding the "Shift" key at the same time. How many bits would you need to encode everything that could be typed on this keyboard?