I exist on the data link layer of the OSI model. I discover IPv4 addresses associated with private networks. I also map network addresses to physical hardware, like the MAC address of a router. What protocol am I? Hypertext Transfer Protocol (HTTP)
Address Resolution Protocol (ARP)
Internet Control Message Protocol (ICMP)
Dynamic Host Configuration Protocol (DHCP)

yes we can change both the color of the value of a cell as well as background color of a cell at the same time .

as we know that excel sheet consists of columns and rows.

and intersection of column and row is called cell.

we can change color of the cell and background of the cell at the same time.

hence the statement that

can a person change color of the cell and background of the cell at the same time is true.