For Each cel In .Range("E7:E37,M7:M37,J7:J37")
If IsNumeric(CStr(cel)) Then
cel.FormulaLocal = "=" & cel
ElseIf CStr(cel) = "" Or Application.IsText(cel) Then
cel.Formula = "=""" & cel & """"
ElseIf Application.IsLogical(cel) Or IsError(cel) Then
cel.FormulaLocal = "=" & cel.Text
End If
Next cel