Sub test()
For Each c In Range("C4:O6")
If IsEmpty(c) Then
Select Case c.Row
Case Is = 4
MsgBox "sales needs completing"
c.Select
Exit Sub
Case Is = 5
MsgBox "waste needs completing"
c.Select
Exit Sub
Case Is = 6
MsgBox "wages needs completing"
c.Select
Exit Sub
End Select
End If
Next c
'rest of macro
End Sub