Nadia:

Thanks, I was able to navigate my way into the FAQ Section and I did find the article that you mentioned.

You are right, it is a little complicated.

I think Vlad is trying to get us to develop Classes that will simplify this process in future and this part appears quite complicated.

I have written direct code for each column and within the column code I deal with differences in the rows (e.g. 0 values). The code I suppose is laborious but it is really easy to read and update.

I am very pleased with the result that I got.

So I think I am out of the woods.

Mike Smith