In excel you should reserve a row for what headings?
You can put headings in a cells on a row for the values in each
column that a cell is above. That way you can easily identify what
the values are referring to. So in a row you could have headings
like Income, Expenses, Balance, Sales, Profits, Tax and so on,
depending on what your spreadsheet is actually about. You could
also have a major heading for the entire spreadsheet in a row.