on an excel sheet 1) Identify the first data point.

on an excel sheet 1)                  Identify the first data point. In this example, let's assume you're the CEO of a medical center and you want to compare the "net patient services revenue" from 2011 and 2012. The first data point will be 2011. Now let's say the net patient service revenue, for 2011, was $50,000,000.