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Microsoft Excel 2007's conditional formatting feature allows you to format cells based on certain criteria. As an example, you might want the row color to change based upon a credit or debit on a ...
When you think VBA code is your only hope, try combing built-it conditional formatting tools. You might just find an easier solution than writing code.
Counting records or values in Microsoft Excel is easy. Counting individual cells by their fill color definitely isn't. Using an old function and a matrix tames the problem.