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Default numbering items in a column based on a condition

I need a procedural method to number a column for an entire worksheet
based upon a condition.

So, if text exists in column B?, then add a sum to A? cell next to it.

Column A Column B
1 Text
2 Text
No Text
3 Text
4 Text

It has to be smart enough to number all columns in all worksheets.

So, if the last number in Worksheet A was 50, then the next number in
Worksheet B would start at 51.


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