View source for Structuring and formatting spreadsheets

hello and welcome to this tutorial on spreadsheets.
We have already seen in a basic tutorial how spreadsheet works.
in this tutorial we will delv a bit more deeper into the ways of formatting a spreadsheet.
the tutorial will cover:
* How to align cells
* how to merge cells
* looking at joining sheets
But before we go ahead with this tutorial let me introduce you to our reader.
With me is <name> who will be reading out the instructions while I will perform all the activities on the desktop.
== the cells in details ==
As we already know the cells are an intersection of rows (counted in numbers from top to bottom) and columns (counted in letters from left to right).