MS Excel
When a row of data is to be converted into columns

Copy the cells in row, select the same number of cells in row and paste
Select the cells then place the cell pointer on new cell and choose Paste Special, mark Transpose check box and click OK
Copy the cells in column then choose Paste Special, then click Transpose and OK
Copy the cells then go to Cells then on Alignment tab click Transpose check box and click OK

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MS Excel
To create a formula, you first:

Type the equals sign (=) to tell Excel that you’re about to enter a formula
Choose the new command from the file menu
Select the cell you want to place the formula into
Enter the formula using any input values and the appropriate mathematical operators that make up your formula

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