To create two line breaks in the cell, hold down CONTROL + OPTION and press RETURN two times.Type the first label, which corresponds to the column labels.To put text in the upper-right part of the cell, select the cell that you want to format, and then type 10 space characters.Split a column to create a dual-label corner cell You can use an angled border to create a dual-label corner cell such as the one shown here.

Then on the Home tab, click Format, and then click AutoFit Column Width. Tip: To reduce all the columns to their smallest possible width, select them.