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The tutorial discusses a Numbers spreadsheet containing two tables: one with records of dates and amounts, and another that calculates monthly totals. The speaker notes a limitation in calculating totals for specific months due to hidden columns, which prevents proper summation. They explain that effectively managing complex data in spreadsheets can involve hiding unnecessary columns to simplify the visible information, while using hidden columns to break down problems. The tutorial demonstrates how to unhide columns to reveal previously hidden data that aids in calculations.