Hello there, We are going to discuss about the basic structure of a spreadsheet. A spreadsheet is a collection of rows and columns. In a spreedsheet rows are denoted by (1, 2, 3, etc.) and columns are denoted by (A, B, C, etc.). The intersection of each row and column makes a cell. For better understanding, please take a look at cell B3. The intersection between column B and row 3 is known as cell B3 and its value is 224. If the cells contain numbers, then you can perform basic arithmetic operations like Addition (+), Subtraction (-), Multiplication (*), Division (/) etc. Keep in mind that every arithmetic operation must start with = symbol. Let us give you an example: if you select any cell from the spreadsheet and write =B4-B3, you should find the number 808. Your task is to perform any arithmetic operation with a couple cells. Then click “Check my Work”.