MS Excel
To create a formula, you first:

Choose the new command from the file menu
Type the equals sign (=) to tell Excel that you’re about to enter a formula
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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MS Excel
How can you delete a record?

Click the Delete button on the Standard toolbar
Select Data > Form from the menu to open the Data Form dialog box, find the record and Click the Delete button
Select Data > Delete Record from the menu
Delete the column from the worksheet

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