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In this tutorial, Gary demonstrates how to use IF statements and checkboxes in Apple Numbers. He starts with a list of prices for five items and aims to calculate a total multiplied by a sales tax, contingent on checked boxes. To add checkboxes, select the desired cells, open the inspector, and change the cell format to checkbox. To apply a checkbox in a formula, he begins with an IF statement, which includes three components: the condition, the result if true, and the result if false. He uses the checkbox in cell C2 as the condition, explaining how a true value indicates that the box is checked.