TIME function  This article describes the formula syntax and
usage of the TIME function (function: A prewritten formula that
takes a value or values, performs an operation, and returns a
value or values. Use functions to simplify and shorten formulas
on a worksheet, especially those that perform lengthy or complex
calculations.) in Microsoft Excel.   Returns the decimal number
for a particular time. If the cell format was General before the
function was entered, the result is formatted as a date.  The
decimal number returned by TIME is a value ranging from 0 (zero)
to 0.99988426, representing the times from 0:00:00 (12:00:00 AM)
to 23:59:59 (11:59:59 P.M.).   TIME(hour, minute, second)     •
Hour    Required. A number from 0 (zero) to 32767 representing
the hour. Any value greater than 23 will be divided by 24 and
the remainder will be treated as the hour value. For example,
TIME(27,0,0) = TIME(3,0,0) = .125 or 3:00 AM.   •
Minute    Required. A number from 0 to 32767 representing the
minute. Any value greate