MS Excel
To create a formula, you first:

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

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MS Excel
When you copy a formula

Excel doesn’t adjust relative cell references
Excel edits cell references in the newly copied formula
Excel adjusts absolute cell references
Excel erases the original copy of the formula

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MS Excel
Which tool you will use to join some cells and place the content at the middle of joined cell?

From Format Cells dialog box choose Merge and Center check box
From Format Cells dialog box select the Centered alignment
From Format Cells dialog box click on Merge Cells check box
Click on Merge and Center tool on formatting toolbar

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