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To begin, create a folder named "HRM." Inside it, create another folder called "Recruitment Plan." Open this folder and create a new Microsoft Excel worksheet, also named "Recruitment Plan." Title the sheet "Recruitment Plan," and format it in bold with color. In the first column, write "Vacancy;" right-align it and specify "Finance Officer." Add the date in YY-MM-DD format and adjust it. Change the row sizes, center-align, and left-align the text. For numbering, input two numbers and use the fill handle to auto-generate the sequence. The next columns include: "Description," "When action done," "Action done?" (with a question mark), and "Remark." Finally, adjust the column sizes for clarity.