A company has offices in eight states. A manager needs to recode state names to state abbreviations in multiple worksheets. The manager creates a conversion table of state names and abbreviations and then copies the conversion table to the worksheets where the conversion is needed.
| State | Abbreviation | 
| California | CA | 
| Colorado | CO | 
| Montana | MT | 
| Nebraska | NE | 
| Ohio | OH | 
| Oregon | OR | 
| Pennsylvania | PA | 
| Washington | WA | 
The first value in each column is the column name.
| Location | 
| Ohio | 
| California | 
| Oregon | 
| Pennsylvania | 
| Pennsylvania | 
| Washington | 
| Ohio | 
| Montana | 
| Nebraska | 
| Montana | 
The first value in the column is the column name.
The recoded values are in a new column at the end of the worksheet.
| C1-T | C2-T | C3-T | C4-T | 
|---|---|---|---|
| State | Abbreviation | Location | Recoded Location | 
| California | CA | Ohio | OH | 
| Colorado | CO | California | CA | 
| Montana | MT | Oregon | OR | 
| Nebraska | NE | Pennsylvania | PA | 
| Ohio | OH | Pennsylvania | PA | 
| Oregon | OR | Washington | WA | 
| Pennsylvania | PA | Ohio | OH | 
| Washington | WA | Montana | MT | 
| Nebraska | NE | ||
| Montana | MT |