
Date | Item | Amount | Category. No merged title row inside the data. Put the title in the tab name or above with a blank row, then freeze headers.
Merged cells break sorts. Don't.

SUM, IF, freeze, and a table that doesn't break when you sort
A working sheet for real life: a spend tracker or simple list. You will type formulas, freeze a header, sort safely, and stop merging cells like it's 2004.
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Date | Item | Amount | Category. No merged title row inside the data. Put the title in the tab name or above with a blank row, then freeze headers.
Merged cells break sorts. Don't.
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