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How would you interpret this formula: 'Income Statement' ! C5 cell C5 from the Income Statement named cell in the current work sheet cell C5

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How would you interpret this formula: 'Income Statement' ! C5 cell C5 from the Income Statement named cell in the current work sheet cell C5 from the Income Statement tab in the work book cell C5 from the named range of Income Statement in the file name cell from the file named Income Statement that is copied to C5

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