Merge cells for MS Excel

Merge cells:

• Type the words "Items Price" into cell B2 of a spreadsheet. 
• Highlight the cells B2,  B3 and B4
• On the Home tab,  in the Alignment group,  locate the Merge and Center icon. 
• Click the down arrow to see the following options :
• Click on Merge & Center.  The three cells will then become one - B2,  to be exact!