You cannot change the default Row (1,2,3,…) and Column (A,B,C,D….) headers, but a workaround is:
1. Enter what you’d like to be your Row Headers in the first column after cell A1
2. Enter what you’d like to be your Column Headers in the first row after cell A1
3. Format first row and column to match the default headers
4. Go to Tools>Options>View Tab>Clear the Row & column Headers check box.
Now, your sheet might look like this:
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