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Am 02.06.2012 16:48, John Sowden wrote:
At each month, I break
that to allow for totals, and I leave a blank line to show where that
month ended.

You must not do that. This is how one would work with paper records.
A spreadsheet can store thousands of rows in arbitrary order and the software lets you pull out the sum, average, deviation, min, max for every month, year, week, day and all other categories in a clean and comparable manner.

The "Data" menu covers database-like tasks.
Pivot tables (aka data pilots) are the most convenient way to aggregate data records by categories and times.
Sample document of mine:

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