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Default Subtotals in Excel 2007

I have exported some data from our accounting program (Traverse) into MS
Query and converted that information into an Excel table. When I click on
Data the data tab, Subtotals is grayed out and I can not utilize that feature.

In my worksheet, row 1 is the data column titles exported from our
accounting program. The data is basically invoice information from our
accounts receivable history table.

I've tried copying some of the data into sheet 2 and using generic column
headings in row 1. That actually works. However, that doesn't help my with
my task as sheet 1 is connected to MS Query and the accounting program.
Changes to the accounting program will update sheet 1 when refreshed.

Is anyone familiar with this issue?

Thanks.
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