MS Excel
To create a formula, you first:

Type the equals sign (=) to tell Excel that you’re about to enter a formula
Enter the formula using any input values and the appropriate mathematical operators that make up your formula
Select the cell you want to place the formula into
Choose the new command from the file menu

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MS Excel
To create a formula, you can use:

Cell references but not values
Values or cell references although not both at the same time
Values but not cell references
Value and cell references

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