MS Excel
How can you delete a record?

Select Data > Delete Record from the menu
Select Data > Form from the menu to open the Data Form dialog box, find the record and Click the Delete button
Delete the column from the worksheet
Click the Delete button on the Standard toolbar

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MS Excel
Rounding errors can occur

Because excel uses hidden decimal places in computation
When you show the results of formulas with different decimal places that the calculated results
When you use multiplication, division, or exponentiation in a formula
When you use addition and subtraction in a formula

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