While discussing whether to send a collection letter or not, you identiifed a row that contained proper arguments in cell D2 (FALSE) and C2(TRUE). It is likely that you can encounter where required arguments are NOT in the same row. If we end up selecting cells from different rows to satisfy the requirement. copying downward would distort the end result.

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Reply from Richard Rost:

I suppose if your "records" span multiple rows, this is true. However, if you want to maintain your spreadsheets in a true database-like format, you should keep one record per row.