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Dependent cells: These cells contain formulas that refer to other cells. For
        example, if cell D10 contains the formula =B5, then cell D10 is a dependent cell on
        cell B5.

             To help verify formulas, you can use the Trace Precedents and Trace Dependents
        commands to display relationships between these cells and their formulas
        graphically, using arrows as illustrated in this diagram.

                                             Figure 183: Tracking shares

                                                   Figure 184: Precedent cells& Dependent cells

                                                      Figure 185 Formula Auditing Commands

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