Private Sub Worksheet_Change(ByVal Target As Range)

    Dim NewCellValue$, OldComment$
    Dim cell As Range
    If Intersect(Target, Range("C13:C112")) Is Nothing Then Exit Sub
    For Each cell In Intersect(Target, Range("C13:C112"))
        If IsEmpty(cell) Then
            NewCellValue = "Ячейка очищена"
        Else
            NewCellValue = cell.Formula     
        End If
        On Error Resume Next
        With cell
            OldComment = .Comment.Text & Chr(10)
            .Comment.Delete     
            .AddComment         
            .Comment.Text Text:=OldComment & Application.UserName & " " & _
                            Format(Now, "MM.DD.YY h:MM:ss") & " : " & NewCellValue
            .Comment.Shape.TextFrame.AutoSize = True    
            .Comment.Shape.TextFrame.Characters.Font.Size = 8
        End With
    Next cell

    For Each cell In Target   
       If Not Intersect(cell, Range("E13:E112,M13:M112,U13:U112,AC13:AC112,AK13:AK112,AS13:AS112,BA13:BA112,BI13:BI112,BQ13:BQ112,BY13:BY112,CG13:CG112")) Is Nothing Then
            With cell.Offset(0, 2)       
               .Value = Now
            End With
       End If
    Next cell
End Sub