Mathematical, statistical and financial calculations are based on numbers. A spreadsheet is a program designed to process and display these calculations. A typical spreadsheet is displayed as a grid of rows and columns forming cells, each of which can hold a number, a label, a date or a calculation. The rows are identified by numbers and the columns by letters. This means each individual cell can be referred to uniquely by the column letter and the row number, for example A2 or D5, as shown below.
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