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()))