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Although you can always subsequently insert rows and columns into a spreadsheet it is good practice to leave the first row blank for headings or titles and to sometimes do the same with the first column when headings or titles are likely to be required there. It is often best to start by putting in them into the first row or column, as this will help you when you put the data in the correct place and know what formulas should go where when you start putting in the rest of the data.

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