Microsoft Excel is a software program created by Microsoft that uses spreadsheets to organize numbers and data with formulas and functions. An Excel workbook contains three worksheets by default, each consisting of 65,536 rows and 256 columns where spreadsheets information such as text, numbers or formulas can be entered into cells. A cell is the intersection of a row and column, referenced by its column letter and row number. The active cell is where data entry occurs, identified by its border, reference in the top left, and highlighted column and row headings.