Suppose you have data from a questionnaire with Likert scales. Variables were coded from 1 to 5. For some variables, 1 represents a favorable response, but for other variables, the scale is reversed. To transform such a variable so that each 1 becomes a 5, each 2 becomes a 4, and so on, subtract the column from the maximum value in the column plus 1.
For example, the data you want to reverse is in C1, and the values range from 1 to 5.