Excel 2010
<colgroup><col style="width: 25pxpx"><col><col></colgroup><thead>
</thead><tbody>
[TD="align: center"]1[/TD]
[TD="align: right"]2016[/TD]
[TD="align: right"]366[/TD]
[TD="align: center"]2[/TD]
[TD="align: right"][/TD]
[TD="align: right"]TRUE[/TD]
[TD="align: center"]3[/TD]
[TD="align: right"][/TD]
[TD="align: right"]366[/TD]
[TD="align: center"]4[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
</tbody>
3d
[TABLE="width: 85%"]
<tbody>[TR]
[TD]
Worksheet Formulas[TABLE="width: 100%"]
<thead>[TR="bgcolor: #DAE7F5"]
[TH="width: 10px"]Cell[/TH]
[TH="align: left"]Formula[/TH]
[/TR]
</thead><tbody>[TR]
[TH="width: 10px, bgcolor: #DAE7F5"]F1[/TH]
[TD="align: left"]=DATE(
E1,12,31)-DATE(
E1,1,0)[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: #DAE7F5"]F2[/TH]
[TD="align: left"]=DAY(
DATE(E1,3,0))=29[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: #DAE7F5"]F3[/TH]
[TD="align: left"]=365+(
DAY(DATE(E1,3,0))=29)[/TD]
[/TR]
</tbody>[/TABLE]
[/TD]
[/TR]
</tbody>[/TABLE]