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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 various elements, including text, numbers,
                 colours, and table styles.
                 Wrap Text

                 You can display multiple lines of text inside a cell using the Wrap Text feature. Wrapping text in
                 a cell does not affect other cells. To wrap text, follow these steps:
                 Step 1  Select the cell in which you want to wrap the text.
                 Step 2  Click on the Wrap Text command in the Alignment group under the Home tab.




















                                                          Text before wrapping

                 The text in your cell will be wrapped.







                                                           Text after wrapping
                 Format Numbers

                 In Excel, the format of a cell is separate from the data that
                 is stored  in the  cell. This display difference  can  have  a
                 significant effect when the data is numeric. Excel provides
                 10 different number formats which you can apply to the
                 numeric values. It also allows you to create  a custom
                 format. To do so, follow these steps:
                 Step 1  Select the cell(s) which contain the numbers that
                         you want to format.
                 Step 2  Click on the arrow next to the Number Format box
                         in the Number group under the Home tab.
                 Step 3  Select the desired format from the drop-down list.
                         Alternatively,  you  can  select  the  More Number
                         Formats  option to see more information about                   Number Format options
                         number formats.

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