Gary,
Harold has created a complete procedure for inventorying and pricing items. Its a PDF file on the site with inventory. The 2 inventories you see ( excel spreadsheets) are the same, the one that is 48mb is size was the first input with huge pictures. I reduced the size of the pictures and created the same inventory with smaller pictures so spreadsheet is considerably smaller is size about 2 mb.

Its something to consider when we create an inventory that it is compact enough to be emailed - 48mb file size is not.