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In this tutorial, Ted demonstrates how to add lines to an Excel spreadsheet to enhance clarity. He works with a sales figures spreadsheet, showing data month by month for various regions. To make the information easier to read, he utilizes the borders feature. Ted starts by selecting all the numbers and applies "All Borders" to create a standard line around each cell. He repeats this process for the regions, states, quarters, and monthly figures, ensuring that totals are also clearly defined with borders. Ted aims to make the data visually distinct and easier to interpret.