Answer:
Please follow the steps
1) Open excel
2) Go to Developer Tools
3) Click on "Insert" and then under "ActiveX Controls", click on command button on extreme left.
4) Create two buttons and name them "Higher" and "Lower"
5) Double click on the button which you have named "Higher".
6) A new window will be opened where you have to put the code "Range("E3").Value = Range("E3").Value + 1".
7) Minimize the window and turn off the "Design View"
8) Put any value in E3 to verify the working and click the button named "Higher".
9) Perform the same steps for the button which you have named "Lower" and put the code "Range("E3").Value = Range("E3").Value - 1".
N.B: If you don't see the developer tools on the top. Click on the File menu and then select Options from the drop down menu. Excel Options window will appear.click on the Customize Ribbon option which you will see on the left. Click on the Developer checkbox under the list of Main Tabs on the right. Then click on the OK button.
Explanation: