Strongly suggest that since there is the intent to keep the 2 *columns* as
separate entities, implying individual calculations and/or data, "Center
Across Selection" is the *preferred* method, instead of "Merge Cells".
<Format> <Cells> <Alignment> tab,
Expand the "Horizontal" window, and select,
"CenterAcrossSelection", <OK>.
Merge Cells will create various problems when the individual columns are to
be "worked" on; (i.e ... try sorting them).
I couldn't agree more with regard to the problems that Merge Cells can give
you. I guess it really depends on what the OP wants to do with the data in
the columns and how he would like the headings to be presented. "Centre
across" does what it says on the box ... which does limit the formatting
options. May be a matter of taste.
If the cells are of two different rows in the same column
you might consider using just one row and when entering
data into the cell hitting the ALT+Enter to get a new line
within the cell. You can use CHAR(10) in a concatenation,
but you will then have to use format, cells, alignment, wrap
so that the wrap will take effect; otherwise, you will see
square bullet symbols for unprintable characters.
You can then format the row to be aligned at the top or
at the bottom of the cells.
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