Here are some of the techniques used to format the Invoice in Figure 2c:

Merge cells by selecting the cells to merge and select Format, Cells, Alignment tab and select the Merge cells check box. Hide gridlines using Tools, Options, select the View tab and deselect the Gridlines check box and click OK. Format text in a single cell in different ways by double-clicking the cell and then select the portion of text to format and apply the desired format to it. To render the entire background of a worksheet as black, select the worksheet by pressing Ctrl+SA and then select Format, Cells and set the Pattern to solid black. Pick out the area covered by the Invoice and set its Pattern to solid white, no pattern or some other colour. Adjust the height of a row by selecting a cell in the row and use Format, Row, Height. Vertically align data in a large cell with the top of the cell using Format, Cells, Alignment tab, from the Vertical list box select Top. To put two or three lines of text in one cell, use Alt+Enter at the end of each line. Hide zeros in the unused lines of the invoice by formatting G10:G23 using a custom format. Highlight the cells and select Format, Cells, select the Number tab, from the Category list select Custom and in the Type text box insert ' #,##0.00;-#,##0.00;'.