MS Excel
When a row of data is to be converted into columns

Copy the cells in row, select the same number of cells in row and paste
Select the cells then place the cell pointer on new cell and choose Paste Special, mark Transpose check box and click OK
Copy the cells then go to Cells then on Alignment tab click Transpose check box and click OK
Copy the cells in column then choose Paste Special, then click Transpose and OK

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MS Excel
When you copy a formula

Excel erases the original copy of the formula
Excel edits cell references in the newly copied formula
Excel doesn’t adjust relative cell references
Excel adjusts absolute cell references

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