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In the tutorial, the speaker explains a Numbers spreadsheet containing two tables: one with records of dates and amounts, and another that calculates monthly totals. The current setup lacks sufficient data to calculate totals effectively because some columns are hidden. The speaker emphasizes the importance of hiding columns to simplify complex tasks in spreadsheets. By hiding unnecessary information, users can focus on relevant data while breaking problems into manageable parts. The speaker demonstrates this by selecting the first table and unhiding all columns to reveal three hidden columns that contribute to the calculations.