Hope this will work

=IF(A1>=60000,A1*0.35,IF(A1<60000,A1*0.25))

This is not correct IMO. Norma needs to work on this herself in order to
learn, not have the answer provided.

This looks like an assignment you have been set to develop your ability. If
we tell you the answer you will learn nothing.

You know that the If statement has three parts

The first part is the condition. In this case the condition is that total
sales are greater than a certain figure.

The next part is what you want if the condition is true i.e. the formula  for
the commission on the higher sales amount.

The third part is what you want if the condition is not true i.e. the formula
for the commission on the lower sales amount.

The format is

If(first part, second part, third part)

Now, You have a go at it and see if it works, then come back to the group with
what you have done if you have any problems. We can then explain the parts
you don't understand.

By the way, Norma, Don't worry about getting the formula  right for a column of
figures until you have it right for one figure.

I think what is stumping me is the value. Am I suppose to make up one or am
I missing something.?

Not sure I know what you mean. But, in order to test the formula, you will
need example values. If these haven't been provided to you, you will need
to create them for yourself.

Now why couldn't the instruction say that?
Excel is new to me and I need to follow every little detail.
I am an old dog learning new tricks.

As an aside to the main point, that old saying that you can't teach
old dogs new tricks is not true for either humans or dogs. My dad
trained sheep dogs for many years, and they learned right up until
the day they died . . . if you're interested, I can explain the
confusion about that in reference to people in the research
about "learning" since the 70's.

Let me know, and I'll be happy to fill that in.