Continue editing cells A9-A11 indenting each row heading two spaces.

Double-click cell A9
Press the Home key
Press the spacebar twice
Press Enter


    Excel moves "Water/Gas" over two spaces, and makes cell A10 the active cell.

Double-click cell A10
Press the Home key
Press the spacebar twice
Press Enter


    Excel moves "Telephone" over two spaces, and makes cell A11 the active cell.

Double-click cell A11
Press the Home key
Press the spacebar twice
Press Enter


    Excel moves "Groceries" over two spaces, and makes cell A12 the active cell.

Double-click cell A11
Press the End key
Type Expenses
Press Enter

Your spreadsheet should look like the one below.

Now you try.