Sara is pursuing a degree in accounting. She is taking a course where she is learning about how to use spreadsheet apps and is studying for an exam. She knows that all of the following are true except that $\_\_\_\_\_\_.$

Question $9$ options:

formulas always begin with an equal sign

she can type a formula directly in a cell or in the formula bar

the values she uses in calculations are called functions

cell A$9$ is located at the intersection of column A and row $9$