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hello and welcome to this icaw excel community video which are going to be examining how to perform sampling using the new microsoft 365 dynamic arrays my name is david life at smith and iamp;#39;m a technical manager at icaw and in this video iamp;#39;m going to be showing you a little bit of how the new dynamic arrays feature can be used to do some really powerful calculations and automation of common tasks the particular task weamp;#39;re going to be examining here is audit sampling and iamp;#39;m going to show you how to do both item-based sampling and monetary unit sampling using these new dynamic arrays so what weamp;#39;ve got here first of all is some sample data there are some formulas in the left here which weamp;#39;ll look at in a second but we just for the moment have a very simple uh sample where we have 100 items with each with an item identifier which for the ease of the example is just a text label from 0 0 1 to 100 and then the value of the item in question so t