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The tutorial discusses a Numbers spreadsheet containing two tables: one for records of dates and amounts, and another for monthly calculations. The second table sums amounts for January 2017, but it initially appears insufficient due to hidden columns. The presenter emphasizes that to manage complex tasks in Numbers or any spreadsheet, it is effective to hide columns to streamline the visible data. By selecting the first table and using the "Unhide All Columns" option, the hidden three columns become visible, facilitating better understanding and calculations.