Simple IF statement
 

Click in the cell in which you want to have the number 39 appear if R3 is
equal or greter then X3.

=if(R3=X3,39,0)

The part after 39, is the Else part meaning the part that should be executed
if R3 is less than X3. I have coded it to put a zero. You can change that
based on your logic.

"Connie Martin" wrote:

If R3 is equal to or greater than X3, then put "39".

39 is simply a code.

Thank you
Connie