test that we get the same value as excel and , for
110. protected ValueRecordsAggregate cells = null; 231. retval.cells.construct( k, recs ); 633. records.size(), cells.getPhysicalNumberOfCells(), 635. records.size() + cells.getPhysicalNumberOfCells() 639. return records.size() + cells.getPhysicalNumberOfCells() 823. cellBlockOffset += null == cells ? 0 : cells.getRowCellBlockSize(rows.getStartRowNumberForBlock(block), 1001. cells.insertCell(col); 1044. cells.removeCell(col); 1089. cells.removeCell(newval); 1090. cells.insertCell(newval); 1245. valueRecIterator = cells.getIterator(); 2197. if (cells != null && cells.rowHasCells(row.getRowNumber()))