To make two words in one column on top of each other in Microsoft Excel, you can use the "Wrap Text" feature. Here are the steps:

1. Select the cell where you want to enter the two words.
2. Type the first word, in this case "LINE".
3. Press "Alt + Enter" on your keyboard. This will create a line break within the same cell.
4. Type the second word, in this case "TOTAL".
5. Press "Enter" to complete the entry.

The two words should now be stacked on top of each other within the same cell. If the text is not fully visible, you can adjust the row height by hovering your mouse over the row number on the left side of the screen, clicking and dragging the row boundary until the text is fully visible.