Phone Toll Formulas

I had two formulas for working with phone tolls. I moved offices a while back and can not find the disk I burned them to, and I cant remember them.

One of the formulas was like this: If the cell contains and or equals target number than put “incoming” (and/or if not than “outgoing”) in this (a different) cell.

I also had a formula that if the phone numbers came in 3 columns i.e. area code in one column, prefix in a second column and the last four digits in a third column, would combine all the numbers in one cell.