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In this Excel 10 tutorial for beginners, the focus is on managing comments in Microsoft Excel. The tutorial explains how to add, edit, delete, show, and hide comments. To add a comment in cell C3, the first method demonstrated is a keyboard shortcut: Shift + F2. The second method involves right-clicking the cell and selecting "Insert Comment." The third method is via the Review tab, where one can click on "New Comment." These methods provide users with multiple options to effectively utilize comments in Excel.