Type a 1, a 2, and a 3 in the first 3 cells. Select and drag down.
Alternatively, if you don't want them to show in A until data is entered in
B, you could do something like this:
Put 1 in A2 under the heading (in A1) Invoice Number.
Then, in A3, put =if(isblank(b2),"",a2+1)
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