using the sample paragraph as a model, draw a rectangle around the word or words, that the circled word refer to. then join the and the with arrows.
modern accounting tirms use spreadsheet software to do complicated calculation. They can provide their clients with an up-to-data report whenever it is needed. This software has many functions and can be integrated with other software. The spreadsheet's basic component is a cell. This may contain a formula which performs a mathematical operation. It could also contain a label or data. The former describes the information on the worksheet. The latter is the information itself.