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Default Excel subtotals should subtotal "blanks" separately.

When we subtotal after changes in field-X, a blank value in field-X will
cause those records to be subtotalled in with the records from the last
non-blank field. We think this is a malfunction, as the ensuing subtotals do
not accurately represent the data situation, and that the records with the
blank field should show a separate subtotal.


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