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Default Programming a 'frozen' cell

I have a budget spreadsheet : cell B4 says 'REVENUES' and cell B20 says
'EXPENSES'. That's fine when I print the spreadsheet.

For onscreen viewing, I 'freeze' rows A:1 thru A:8.

When the screen scrolls to row 21, I want cell B4 to say 'EXPENSES'.

What IF statement or macro code will switch the dispaly in cell B4 when I
'freeze' the titles.
 
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