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In this Microsoft Word tutorial, the presenter demonstrates how to use formulas for simple calculations, such as adding up numbers in tables or invoices. He explains that while Excel is often used for complex calculations, Word can also perform basic sums. The tutorial shows how to create totals at the beginning or end of rows and at the bottom of columns. To start, the user clicks on a cell, navigates to the "Layout" tab, and selects "Formula," where a dialog box appears. Word automatically suggests adding up the numbers from the left of the selected cell, making it easy to perform calculations directly within Word documents.