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In this tutorial, we are revisiting basic mathematical operations learned in childhood. By using simple formulas in Excel, we can easily calculate the sum of values by selecting cells and utilizing basic arithmetic operations. It is important to understand the color highlighting of cells in formulas, as it helps in reading, comprehending, and modifying them. The formula bar can also be used to view formula results. By adding or changing values in cells, the formula results adjust accordingly. Additionally, subtraction, multiplication, and division operations are demonstrated in a similar manner.