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In this tutorial, Ted demonstrates how to add lines to an Excel spreadsheet using borders to enhance clarity. He presents an imaginary sales figures spreadsheet organized by months and regions. Ted walks through the process of applying 'All Borders' to various sections: first around the numerical data, then around the regions and states, and finally for the quarters and totals. This technique helps to visually differentiate and emphasize key data points within the spreadsheet, making it easier to understand the breakdown of figures.