Excel VBA 質問スレ Part19

？？？の部分を察して埋めなさい（7点）

Function irekae(a)
Dim b(), c, d, e
c = UBound(a, 1)
d = UBound(a, 2)
？？？
For e = 0 To c
For f = 0 To d
b(f, e) = a(e, f)
Next
Next
irekae = b
End Function