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Top 10 Customers by Item

Hello All,

I'm trying to find top 10 customers by item.
What I'm doing is filter items by characteristics (in Rows) and then (in columns) I want jet to spit out top 10 customers by each item.
Here is the formula I'm using to find top 10 Customers:
=NL("columns","Customer","No.","-=nl(""Sum"",""Value Entry"",""Sales Amount (Actual)"",""Source No."",NF(,""No.""),""Posting Date"",""05/01/13..08/31/13"",""Document Type"",""Sales Invoice|Sales Credit Memo"",""Item No."",$K9)","*","Limit=",10)

Problem is - If I hardcode item Code in the formula it works fine but if I type in cell reference like $K9 instead of Item code it's not working.

Any Suggestions..??

Shubhpreet

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