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Default Basic Excel Formatting to Make a Readable Document

I want to make an invoice template in Excel, to take advantage of the ability
to calculate time, rate, total, etc. When I download a template off the MS
site, it's close to what I want, but I need to customize it a bit more. So I
"show gridlines", and I can see that some rows have cells that are wide
(merged?), followed by a row that will have 2 or 3 cells in the same width of
space that the row above has. This allows the person a lot of flexibility to
put text into precise places on the written page. But, I don't know how to do
it. Nor do I know how or if you can adjust the width of those individual
cells to suit your needs. It seem like you can adjust the width of a column,
but not a single cell (say, in those 2-3 cells under the wider cell). Any
help doing this is appreciated.

ddc
 
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