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Step 2:   Click on the Merge & Center command in the Alignment
                         group on the Home tab.

                 The cells will be merged in a row or column, and the cell content will be
                 centered in the merged cell.                                                    Merged Cells


                        SPLITTING CELLS

                 Splitting cells means to separate two cells that were previously merged. To split merged cells, follow
                 these steps:

                 Step 1:   Select the merged cell you want to split.
                 Step 2:  Click on the arrow of the Merge & Center command in the Alignment group on Home tab.

                 Step 3:  Select the Unmerge Cells option.





















                                                             Splitting cells

                 The cells will split and the contents of the merged cell will appear in the upper-left cell of the range of
                 split cells.


                        FORMATTING SPREADSHEETS


                 To further enhance your spreadsheet, you can format a number of elements such as text, numbers,
                 cell styles, and table styles.

                      Wrap Text
                 You can display multiple lines of text inside a cell
                 using Wrap Text feature. Wrapping text in a cell
                 does not affect other cells.

                 Step 1:    Click the cell in which you want to wrap
                         the text.


                 Step 2:   Click  on  Wrap Text command  from
                         Alignment group under Home tab.

                                                                                   Text before wrapping


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