I suspect the problem is you have to format the column as numbers and then you can't put text in there. Once you get the .00 showing you could copy the whole column and paste it into a text editor, then do a global search & replace to change the .00 to .jpg. Then in excel change the column to text & paste in the changes you made in your text editor.
The problem here is this will only work as long as your image names are all numbers, and all in the main image directory. That's why I like to use a free program called NoteTab Light (actually I use Note Tab Pro, but the free light version will do what you need). It has a feature called block-paste, so you can create a column of:
.jpg
.jpg (etc)
Then after you've copied your file names just put the cursor in front of the first .jpg and from NoteTab's menu do Modify->Block->Paste and the column of file names is pasted in front of the column of .jpg's
If you want to put everything in a subdirectory of the main image directory just block paste the subdirectory name in front of the filename column.
Dennis
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