I have 2 cells, 1 headed "Quarter", the other headed "Year" in whcih a user
will enter 1, 2, 3 or 4 in the first cell and the year in the 2nd cell
(obviously).

How do I then convert the entry to a date? e.g. the user enters "1" then
"2006". How do I create the date 01 Jan 2006 or if they enter "3" then 2005.
How do I create the date, 01 Jul 2005?
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Many Thanks,
CK