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Assign NAMES to cells based on another cell

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Barkster
Occasional Visitor

Hi.

 

I have a list of account names in column A and values alongside in Column B (its a Trial Balance for the accounting fraternity) and I want to NAME each number cell in column B but using the text contained in column A as the name.

Is this possible ?

And is it possible to name all the cells in one go rather than having to do them one at a time ?

 

I've attached a file showing the spreadsheet

 

Many thanks

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