XOR: Yeah, that would be much better. There's only one anomaly left: What's the significance of lines 18-20? One can't infer that they are the result of executing the formulas shown, because the result in line 10 shows the error.

PECOFLYER: I used the word "trimmed" intentionally, because I was aware of the TRIM function; however, when Excel Help appeared to discuss TRIM only in terms of editing movies, I decided against mentioning the function. Oddly enough, I did learn something new though. TRIM not only removes leading and trailing spaces, but it also compresses spaces between words; i.e., it removes redundant spaces.

You're never too old to learn something new.