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The tutorial discusses a Numbers spreadsheet with two tables: one containing records of dates and amounts, and another for calculating monthly totals. The presenter notes a challenge in getting a total for January 2017 due to hidden columns, which obscure important data. They emphasize that a key strategy in using spreadsheets effectively is to hide columns that contain work, thus simplifying the view and breaking down complex problems into smaller parts. The presenter demonstrates this by selecting the first table and unhiding all columns to reveal the three hidden ones.