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In the provided Numbers spreadsheet tutorial, there are two tables: one with records of dates and amounts, and a second for monthly calculations. The tutorial highlights a limitation in summing amounts by month directly due to hidden columns. The presenter emphasizes that effective spreadsheet management involves hiding unnecessary columns to simplify visible data. To demonstrate, they select the first table and use the "Unhide All Columns" option to reveal three hidden columns, which are essential for performing accurate calculations. This approach allows for a more manageable breakdown of complex data tasks in spreadsheet software.