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The tutorial describes a Numbers spreadsheet containing two tables: one with records of dates and amounts, and another that calculates monthly totals. The speaker notes that the visible data seems insufficient for calculating these totals, as there are hidden columns involved. They explain that an effective strategy in spreadsheet work is to hide columns that are not necessary for the final view, which allows users to break down complex problems into smaller, manageable parts. The speaker demonstrates how to unhide all columns in the first table to reveal the previously hidden data essential for performing the calculations.