You will notice that all the data and headings in Exhibit B.1 are enclosed by boxes created by black line borders. These borders are created by clicking on the "Borders" button on the toolbar at the top of the spreadsheet. Clicking on this button will bring down a selection of different line locations and line intensities for borders. Activate the border you want, cover the area on your spreadsheet where you want to include this border, and then click on the activated border that you selected. Most of the borders in Exhibit B.1 were created by using a border that results in a closed box. For example, the border that surrounds the headings and numbers in cells A3:D7 was created by covering this area with the cursor and clicking on the "Borders" button at the top of the spreadsheet.