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Default Macro Programing

I do a payroll for my company on excel, and everyone but me is living in the
stone age. They still haven't figured out =Sum(A1,A2). Anyways, I'm trying
to write a macro to help me make less mistakes. If it was just straight
equations, it would look sort of like this: =SUM(A1<40.01,A2<40.01). If
anyone can help, I would appreciate it!
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