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In this tutorial, the presenter continues a series on Microsoft Excel, focusing on how to separate first and last names from a list formatted as "First Name Last Name." The goal is to rearrange this format to "Last Name, First Name" for easier sorting. To start, viewers are instructed to highlight the names and navigate to the Data tab, then select "Text to Columns." Excel identifies the space between names as a delimiter, allowing for the separation of first and last names. The instructor will guide users through the necessary steps to achieve the desired formatting.