I find it frustrating when formattng spreadsheets with headings/titles/images
having insert these at the top of the sheet with my data, because the heaer
and fooer sections are limited.

Perhaps Headers could be improved so that they are a defined area within the
sheet, and can be as large a possible, but are not part of the 'data' area
and therefore not included for sorting/subtotals/etc.

This could be he same for footers.

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