The result is a value like “1.1”.
If B5 is not blank, it means we have a new level 1 heading and IF returns 1.
This is a bit tricky, because the outline number is a text string, not a number.
That means we need to extract the value with a text function before we can increment.
Notice we then add 1 directly to the result, which is still text.
Finally, the level 1 and level 2 numbers are concatenated together with a period (".")
COUNTA does not count empty cells.
For example, =MID(“apple”,2,3) returns “ppl”.
When the text is not found, FIND returns a #VALUE error.
LEN will also count characters in numbers, but number formatting is not included.
