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by Shawn McClain, Demand Media... Microsoft Excel 2010 is not only a powerful tool for internal tracking and bookkeeping, but it can also be used to prepare documents for distribution to partners or customers. When creating a spreadsheet for distribution, controlling the spreadsheet's appearance ensures it appears professional. Excel 2010 offers two types of column headings; the letters the Excel assigns to each column, which you can toggle in both view and print modes, or the headings that you create yourself and place in the spreadsheet's first row, which you can then freeze in place.