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The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

The top row of the sheet is row 1 and the first column is column A. Where you see the actual row numbers, above row 1, and the column headings, to the left of column A are not cells, so they do not have cell references. So if that is what you are referring to then there is no reference for them.

For your data itself you can type in headings into cells like "Sales" or "Wages" or whatever, but those headings are in actual cells. So the references of those are wherever they are actually typed.

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