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2.3.1 Create new excel file from template:
   1- Click on the File tab
   2- Choose a new command, and a group of ready-made template categories will be

      displayed, as shown in the figure

                                                  Figure 14: Creating New Excel file from template

1- We choose one of the ready-made templates. For example, the company's monthly
   budget template, then click "Create.

                                                    Figure 15: Company budget template

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