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Default How to do 'Nested' cell references

I have a cell (C3) in a 'Totals' worksheet summing the contents of cells in
other worksheets (named APPL, ACRF, OMAC, OPNG & ACRD) by using the formula:
=sum(APPL!C72+ACRF!C72....) Simple, so far. I want to be able to edit the
row number - 72 - globally by refencing it in another cell (E23) on the
Totals worksheet such as: =sum(APPL!C[I23]+ACRF!C[I23]...) You can see what
I'm after... I want to enter '73' in cell E23 on the Totals worksheet and
have the formula sum the contents of the next row down from each of the
worksheets. Thanks.
 
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