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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 second table attempts to sum values for January 2017, but lacks sufficient data due to hidden columns. The presenter emphasizes that to perform complex calculations in Numbers, it's useful to hide certain columns, allowing the user to focus only on relevant information while breaking down problems into manageable parts. The tutorial concludes with the presenter un-hiding three hidden columns in the first table to illustrate this point.