I have been trying to subtract 2 simple numbers. I can do it by entering the
formula =123-111 but would to make a formula where I could use the cell as a
reference (ie H2-H3)

I have also been trying to find the average of 2 numbers. I use
=AVERAGE(H2,H3)
I get #DIV/0! I can't seem to get it to divide by 2.