Increase font sizes. Highlight more important figures by doing things like bolding them or having them larger than other figures or putting lines or boxes around them. Put in clear headings so people know what particular data is. Structure the worksheet clearly, like having separate sections for different blocks of data. There are lots of things like those that you can do. Most importantly though, is to make sure the data is correct. Wrong data that can be read easily is of no value.
Format
format
Merging by itself may not add any value to making the worksheet easier to read. The important thing is the design. Merged data must fit into a design that makes the worksheet easier to read and understand. Just adding more data from a merger will not automatically ensure a better design.
You would use good formatting and layout. You could put in good titles on the data to indicate what it is. You could use comments to help explain what data is.
You can apply protection and set passwords for the different applications and make them read only. It is different for each application. For example, you can lock some or all of the cells in a worksheet in Excel.
Horizontal scroll bars allow you to move the worksheet viewing window left and right. Vertical scroll bars allow you to move the worksheet viewing window up and down. By scrolling around the screen, you will be able to view all the portions of the worksheet. You also can change the view percent to see more or less in the viewing window, but if you make the text too small, you will not be able to read it.
If you decorate it too much. If you over-decorate whoever your trying the attention to might not be able to read the document.
a easier way is to use a magnifier glass
To make the code easier to read for you and other programmers that might view your work.
Understanding counting worksheets is not hard. The best way to understand is to slowly read over the worksheet before you start. Make sure you understand the instructions and then continue filling out the worksheet.
The glass bottle can act as a magnifying glass making the characters larger and easier to read.
They're simply used for clarity - to make the number easier to read.