Why does the author include this sentence in the paragraph 2

C.Making calculations.

Explanation:

Spreadsheet is a computer program that represents information in a two-dimensional data grid, along with formulas that relate the data. Historically, a spreadsheet is an accounting page that shows a variety of quantitative information useful for managing a business. The main function of a spreadsheet is to make calculations, so using a spreadsheet you can make calculations that track your expenses, your earnings, and other calculations that are important to you for your business.