Microsoft Excel has a subtotal feature calculates subtotals and grand totals for columnar data. The feature supports eleven calculating processes: sum, count, average, maximum, minimum, product, count number, and more. 
To calculate sub total: 
Here we will calculate the subtotals of the column 'Due' to count the number of books that are taken and  to be returned back on a particular date.
1) Select any cell in the grouping column.
2) Click the Data Menu and click Subtotal. 
3) In the resulting dialog, choose Count from the Function dropdown.





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