“Comments are useful in enhancing the readability and understandability of a program.” Elaborate with examples. ​

The file sales data.xlsx contains monthly sales amounts for 40 sales regions. write a sub that uses a for loop to color the interior of every other row (rows 3, 5, etc.) gray. color only the data area, columns a to m. (check the file colors in excel.xlsm to find a nice color of gray.)