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In this tutorial, Mrs. Frenzel guides seventh graders on using a spreadsheet to calculate discounts. The scenario is a sale at Scheels, offering 30% off all merchandise. Steps include setting the spreadsheet at 200%, merging columns A through F, and typing the title "Discounts at Scheels." It is essential to center and color the title, bold and center headings, and underline them using the border option. Additionally, students should type in item descriptions and prices, ensuring column widths are adjusted as needed.