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Module 1.1.2 – Themed Exercise Much of the power of a spreadsheet comes from the ability to refer to cell positions rather than the values in those cells. So here, if we want to multiply price per unit times quantity sold to get a net invoice value, we don't use 34 and 17. Instead, we use the references to the cells where those values are, column A row seven times column B row seven. By using cell references, we can create one formula and copy it to all the other cells where we need the same formula. We'll do the same thing here. This time we're going to use the sales tax rates. We're choosing a single cell, cell B1, and we'll use the keyboard shortcut F4 to make our reference to cell B1 absolute, so it's fixed. So we can double click the fill handle again, and copy that down to all the other cells, whilst keeping the reference at B1. You can see here, our reference is still to $B$1. We can now go and change that sales tax rate value from 20% to 30%, and you'll see that all the cells 2 As we go through this course, we'll explain how to construct formulae efficiently. We'll demonstrate a wide range of tips and tricks, such as using the fill handle double click to copy, using the F4 key to make cell references absolute, and we'll show how to turn simple data, as in this example, into powerful presentations designed to improve all sorts of business and personal decisions.