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Adding or editing category names in a budget

I can't for the life of me figure out how to add a new category or sub category or edit a name of a category. For example I want to add an income category labeled "Commissions"... I am stumped.
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Answers
*If you don't see the Status column, Control-click on any of the column headings. There will be a small opt-up menu where you can check any (I'd suggest all!) the columns to make them visible.