You can shift Cells Down in Excel by right-clicking, clicking and dragging, via the Home tab, using Shift-Click-Drag, Right-click and drag, Inserting copied cells, etc.

If you want the entire Long-term debt account listed on row 7, simply select cells A7:A8. Go to Home on the Ribbon, go to the group Editing, click the dropdown arrow next to Fill, and choose Justify.

Borders are lines that form around a cell. In this tutorial, we will explain how to add and remove borders around the cell in Excel.