def to_code(cells):
    """
    Turns the cells into Python code.

    :param cells: the cells to iterate
    :type cells: list
    :return: the generated code
    :rtype: list
    """

    result = []

    for cell in cells:
        if ("cell_type" in cell):
            if (cell["cell_type"] == "code") and ("source" in cell):
                for line in cell["source"]:
                    if ("%" in line) and ("pip " in line):
                        result.append("# " + line.rstrip())
                    else:
                        result.append(line.rstrip())
            elif (cell["cell_type"] == "markdown") and ("source" in cell):
                for line in cell["source"]:
                    result.append("# " + line.rstrip())
            result.append("")

    return result