Select the numbers in column C. At this point, any formatting you add will be applied to both the numbers that you can see and the numbers in the hidden rows. Since your goal is to format only the subtotal rows, you need to use the Visible Cells Only command. The subtotal rows have moved from column C to column D. Select one of the subtotal cells, and you'll see that the formula in column D correctly points back to the numbers in column C. This behavior is similar to a Cut and Paste where the pasted cells keep pointing back to the original range.
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