In Excel how do I make the =INDIRECT work?

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Andrew Lewis Profile
Andrew Lewis answered
Why does =INDIRECT(sheet1!$a$100) when said cell contains =SUM(a1:a99) return a reference error?
More importantly how do I make it work?

Sheet2 is a simple input output tally for my checking account for this month. Sheet1 is for next month. How do I write a function where the output value for sheet2 becomes the input value for sheet1? The two sheets in question are in fact part of the same file.

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