March sales data in an Excel spreadsheet with a formula referencing an external workbook.

Let’s look at what’s happening in the spreadsheet.

We see that cell B4 (which shows 24,500 for Beijing) has a formula in the formula bar:

`=[March Sales.xlsx]Sheet1'!$B$4`

This means:
→ The value in this cell is being pulled from another Excel file called “March Sales.xlsx”
→ Specifically, from Sheet1, cell B4 of that file
→ The `$B$4` part means it’s an absolute reference — so if you copy this formula elsewhere, it will always point to that exact same cell in the other file.

Now, look at the orange number 5 pointing to cell B4 — that’s just highlighting which cell we’re talking about.

The orange number 6 is pointing to the formula bar — showing us what formula is inside cell B4.

So, the question isn’t asking us to calculate anything new — it’s just showing how Excel can pull data from another workbook (file).

But since there’s no actual math problem or question asked beyond understanding what’s shown… let’s assume the task is to understand what the formula does and maybe confirm the value.

Wait — perhaps the real task is hidden? Let me re-read your request.

You said: “Solve the problem accurately.” But the image doesn’t show a specific question like “What is the total?” or “Fix the formula.”

Looking again — maybe the student is supposed to recognize that the value 24,500 comes from an external file, and perhaps they need to know whether this link is working or not?

Actually — here’s a clue: In many Excel exercises, when you see a formula like `=[March Sales.xlsx]Sheet1'!$B$4`, and the file isn’t open, Excel might show an error or ask to update links. But in this case, the value 24,500 is displayed correctly — so the link is working.

Also, notice that the Total in B9 is 73,500 — which is the sum of all sales:
24,500 + 13,750 + 19,250 + 11,000 + 5,000 = ?

Let’s add them step by step to verify:

Start with 24,500 + 13,750 = 38,250
38,250 + 19,250 = 57,500
57,500 + 11,000 = 68,500
68,500 + 5,000 = 73,500 ✔

So the total matches. That means even though B4 is linked externally, the rest of the sheet is calculating correctly based on that value.

Therefore, nothing needs to be “solved” numerically — but if the task was to check if the data is consistent, then yes — it is.

Alternatively, maybe the student is being taught about external references, and the “problem” is simply to identify where the data in B4 comes from.

Since no explicit question was given, I’ll go with the most logical educational goal: Confirm that the value in B4 is correctly referenced and that the total adds up.

Final verification:
- External reference points to B4 in another file → displays 24,500
- All other values are local
- Sum of all sales = 73,500 → matches cell B9

Everything checks out.

Final Answer:
The value in cell B4 (24,500) is correctly pulled from an external file, and the total sales (73,500) is accurate based on all listed destinations.