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In this Excel 10 Tutorial for beginners, the focus is on managing comments in Microsoft Excel. Viewers will learn how to add, edit, delete, show, and hide comments. The tutorial begins with instructions on creating a comment in cell C3 using three methods: 1) the keyboard shortcut Shift + F2, which opens a comment box for text entry; 2) right-clicking the cell and selecting "Insert Comment"; and 3) clicking the "Review" tab and choosing "New Comment." Each method is demonstrated, allowing users to understand how to effectively use comments in Excel.