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In this video tutorial, the creator introduces the second part of a series focused on Microsoft Excel. The goal is to help viewers learn how to sort a list of names, which are initially formatted with first names followed by last names. The tutorial addresses a common issue when trying to sort by last name. The instructor demonstrates how to separate first and last names using Excel's "Text to Columns" feature. By selecting the data, navigating to the Data tab, and choosing "Text to Columns," Excel can identify the space separating the names, allowing users to rearrange them into the desired format of "last name, first name."