Now users can merge a cell with the next one to the left, right, top, or bottom. At the same time, one cannot combine cells horizontally if they have a different number of rows. Also, a user is not be able to combine cells vertically if they have a different number of columns. Content is transferred to the final cell from left to right and from top to bottom. In this case, the content of each cell begins with a new line. To undo the merge, use the Undo command in the tool bar or hot keys.