There are a few different ways to work with record numbers in Excel. One way is to use the **COUNTIF** function. This function counts the number of cells that meet a certain criteria. For example, if you wanted to count the number of cells that contain the word "apple", you would use the following formula:

`=COUNTIF(A1:A10,"apple")`

This would count the number of cells in the range A1:A10 that contain the word "apple".

Another way to work with record numbers in Excel is to use the **ROW** function. This function returns the row number of a cell. For example, if you wanted to know what row number cell A1 is in, you would use the following formula:

`=ROW(A1)`

This would return the value 1, since A1 is in row 1.

You can also use the **ROWS** function to return the number of rows in a range. For example, if you wanted to know how many rows were in the range A1:A10, you would use the following formula:

`=ROWS(A1:A10)`