For example, if you want positive numbers to line up correctly with negative numbers that are enclosed in parentheses, insert an underscore at the end of the positive number format followed by a right parenthesis character. To create a space that is the width of a character in a number format, insert an underscore (_) followed by the character. For example, to include text before the text that's typed in the cell, enter "gross receipts for in the text section of the number format code. Then, enclose the text characters that you entered in double quotation marks (" "). To do this, enter the specific text characters that you want before the character, after the character, or both. You can also create a number format that combines specific text characters with the text that is typed in the cell. If the character is not included in the text section of the number format, any text that you type in the cell is not displayed only numbers are displayed. To create a number format that includes text that is typed in a cell, insert an "at" sign in the text section of the number format code section at the point where you want the typed text to be displayed in the cell. You don't have to use quotation marks to display the characters listed in the following table: ![]() For example, you could type the format $0.00" Surplus" $–0.00" Shortage" to display a positive amount as "$125.74 Surplus" and a negative amount as "$–125.74 Shortage." Include the characters in the appropriate section of the format codes. To display both text and numbers in a cell, enclose the text characters in double quotation marks (" ") or precede a single character with a backslash (\). In the Type box, make the necessary changes to the selected number format. The number format that you select appears in the Type box at the top of the list. In the Type list, select the number format that you want to customize. In the Format Cells dialog box, in the Category box, click Custom. On the Home tab, click Number Format, and then click More Number Formats. You can use the ampersand (
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