&nbsp;&nbsp; &nbsp;When you are typing a formula into a cell in MS Excel, the first thing that must be entered is:<br />
a)&nbsp;&nbsp; &nbsp;Parenthesis<br />
b)&nbsp;&nbsp; &nbsp;The first cell references<br />
c)&nbsp;&nbsp; &nbsp;Quotation marks<br />
d)&nbsp;&nbsp; &nbsp;Equal sign