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The simple Excel function that decides if your formula spills or returns one value
If you decide to spill the results, you can then use the spilled range operator (#) to perform a calculation on the spilled ...
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19 is only 1 away from 20, so you prefer to start by multiplying 20 times 5, which equals 100. Then we need to take away a squadron of 5, because there are actually only 19 squadrons, not 20. 100 take ...
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