(A) Columns
(B) Rows
(C) Both A & B
(D) None of these
🧠 Explanation:
A worksheet in MS Excel consists of a set of **cells** arranged in rows and columns. Each cell acts as a container where data such as text, numbers, or formulas can be entered and stored. These cells are organized systematically to help users input, manage, and analyze data efficiently. The grid structure of rows and columns allows easy navigation and referencing, making worksheets powerful tools for calculations, data visualization, and record keeping in various fields. Understanding the role of cells is fundamental to effectively using Excel.