Draw the desired spreadsheet with pencil and paper first; once you have designed the spreadsheet on paper, you can use the following steps to create it in Excel.
	Type the headings across the top: you can change the width of each column by placing the cursor on the divider line between the alpha characters at the top of the page and, holding the cursor down, move the cursor to the left or right to get the desired width. (or see the instructions on column width on the following page/s.)
	List the categories to the left of the spreadsheet
	Enter the numeric values in the column/rows that apply
	Use the math formulas to get totals, etc.