MS Excel
To center worksheet titles across a range of cells, you must

Format the cells with the comma style
Widen the columns
Select the cells containing the title text plus the range over which the title text is to be centered
Select the cells containing the title text plus the range over which the title text is to be enfettered

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MS Excel
To create a formula, you can use:

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

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