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In this tutorial, the lesson focuses on how to display formulas in an Excel spreadsheet instead of their results. Initially, users can see a formula in the formula bar when selecting a specific cell, such as D3, which shows the calculation (e.g., equal B3 plus C3). To reveal all formulas in the spreadsheet, users should navigate to 'File,' then 'Options,' and select 'Advanced.' By scrolling down to the 'Display options' section and enabling the option to "Show formulas in cells instead of their calculated results," users can view all formulas, including addition, subtraction, sum, and average formulas, directly in the cells.