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Default Subtotals in Excel

Hi Everyone, im stuck.... im doing my NVQ Level 3 in IT and one of the things
i have forgotten is the subtotals function i've set it all up correct but it
is for numbers not text and i have forgotten which letter to put and where it
goes i thought it was A but either im putting it in the wrong place or its
the wrong thing!! just keep getting #!VALUE# and it is so annoying i used to
know this and i cant remember!!! HELP please
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