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When an inline formula is long enough, it can be helpful to allow it to break across lines. Whether using LaTeX or templates, split the formula at each acceptable breakpoint into separate <math> tags or {} templates with any binary relations or operators and intermediate whitespace included at the trailing rather than leading end of a part.
Solution: divide one of the tall cells so that the row gets one rowspan=1 cell (and don't mind the eventual loss of text-centering). Then kill the border between them. Don't forget to fill the cell with nothing ({}). This being the only solution that correctly preserves the cell height, matching that of the reference seven row table.
Excel offers many user interface tweaks over the earliest electronic spreadsheets; however, the essence remains the same as in the original spreadsheet software, VisiCalc: the program displays cells organized in rows and columns, and each cell may contain data or a formula, with relative or absolute references to other cells.
This process works most of the time but can also easily get confused if you have inconsistent values or additional specifiers that the system doesn't know about. To avoid this ambiguity you can force a particular data type or override the value of a cell. For numeric values, consider using template {}, see examples at Template:Val § Sorting.
Note that although cell C is in column 2, C is the 1st cell declared in row 3, because column 1 is occupied by cell A, which was declared in row 2. Cell G is the only cell declared in row 5, because cell F occupies the other columns but was declared in row 4.
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When the computer calculates a formula in one cell to update the displayed value of that cell, cell reference(s) in that cell, naming some other cell(s), causes the computer to fetch the value of the named cell(s). A cell on the same "sheet" is usually addressed as: =A1 A cell on a different sheet of the same spreadsheet is usually addressed as:
As an example, VBA code written in Microsoft Access can establish references to the Excel, Word and Outlook libraries; this allows creating an application that – for instance – runs a query in Access, exports the results to Excel and analyzes them, and then formats the output as tables in a Word document or sends them as an Outlook email.