If you look at new 1, you'll see that the "Shopping Bill" heading stretches across three cells. it is not three separate cells, The A1, B1 and C1 cells were merged. To merge cells, do the following.
Type the words Shopping Bill into cell A1 of a spreadsheet
Highlight the cells A1, B1 and C1
On the Alignment panel of the Excel Ribbon, locate the "Merge and Center" item
Click the down arrow to see the following options
Click on "Merge and Center". Your three cells will then become one - A1, to be exact!
Highlight or select a range of cells. Click the Merge and Center button on the toolbar.
Excel XP and Excel 2003
Excel 2007
Excel 2010
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