| Now that we have familiarised ourselves with all the elements that comprise the spreadsheet, we are ready to lay the ground work for actually using the tool. As you must have realised by this time, everything that we do in the spreadsheet takes place inside of the cell. The cell is the smallest unit of the spreadsheet and it is when we put cells together that we get rows and columns. So even when we are talking about rows and columns, essentially, we are talking about a series of cells organised in a particular way in a single worksheet or the several worksheets that comprise the spreadsheet. Having said that, we need to emphasize that it is more than just the cell itself that we are interested in when we work with spreadsheets; there is no point in simply having a whole spreadsheet of empty cells. In this section, we will be focusing on cells with content, otherwise known as data. Specifically, we will be paying attention to the various operations we can perform with cells depending on what we want to do with the content they contain.