Problem:

Column A lists the numbers dialed for all phone calls made on a particular day.
All numbers starting with \"1\", except for those starting with \"1800\", are for long distance calls
We want to analyze each number in column A and determine whether or not it was used for a long distance call.

Solution:

Use the IF, AND, LEFT, and MID functions as shown in the following formula:
=IF(AND(LEFT(A2,1)=\"1\", MID(A2,2,3)