A Microsoft Excel spreadsheet is laid out in a grid of columns and rows. The columns are labeled with letters: A$,$ B$,$ C$...$ while rows are labeled with numbers: $1,2,3...$ and so on$.$ A cell is where a column and row intersect. For example, where column B intersects with row $4,$ the cell is labeled B$4.$ You can think of a cell as an address on a map.