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The tutorial discusses a Numbers spreadsheet with two tables: one containing records of dates and amounts, and the other calculating monthly totals. It reveals that the first table lacks visible data needed for calculations due to hidden columns. The speaker emphasizes that hiding columns can simplify complex tasks in spreadsheets by allowing users to focus only on necessary information while breaking problems into smaller components. To demonstrate, the speaker selects the first table and uses the "Unhide All Columns" option to reveal the three hidden columns that are essential for the calculations.