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borders and shading are two of the simplest most effective types of formatting you can apply to your worksheets the goal in using them is to clarify the structure of your worksheet data to draw attention to section column and row titles and important numbers that will help someone using the sheet find the most relevant data right away on this worksheet note that the shading and borders have already been applied and their use separates the sections as well as separating the titles from the column headings within each section the borders in shading also clearly define the data thats been totaled by person by quarter and then by division this helps someone using the worksheet whether theyre just looking something up or are planning to edit the data in it to see exactly what goes where and how all the data works together now on this version of the worksheet no shading or borders are in place the titles and totals have been bolded but its still hard to see where one section ends and the
