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In this tutorial, Mrs. Frenzel introduces seventh graders to using spreadsheets for calculating discounts. Students are instructed to create a new spreadsheet titled "Scheels," set to 200% zoom, merge columns A through F in the first row, and slightly enlarge it. They should label the spreadsheet with "Discounts at Scheels," center the title vertically, and add color. Next, students are guided to type and format their headings by adjusting column widths, bolding, and centering the text using shortcuts (Command B and Command E) or the ribbon tools. Finally, they are instructed to underline the headings and enter item descriptions alongside their prices.