In a cell the formula says =if(a10,a2,"nil"). But the
problem is aligning right for numbers and Center for
text. In early versions you could precede with Single
quote or ^ or dbl quote for appropriate alignment.
I'm just a beginner in programming. Another problem is
thelarge number of data so I have to move progressively
from one cell to another with the query. My knowledge of
VBA gets me stuck after:

With Selection
For each Cell

Basically I can only stepover a Macro and make changes.
Is there any other way out without VBA?
Please help.