Selecting a cell to split an Excel worksheet both horizontally and vertically.

A screenshot of an Excel spreadsheet showing a sales data table with columns for invoice number, item code, item description, and quantity. The cell C351 is selected, and an annotation points to it with text indicating to "Select the Cell where you want to split Excel worksheet horizontally and vertically." The worksheet is titled "OmniSecu_Sales" and the file name is "omniseccu_sales_data.xlsx."