The ______ cells involve creating a single cell by combining two or more selected cells.

The correct answer is B. Merging.

Merging cells is the process of combining two or more cells into a single cell. This can be done by selecting the cells you want to merge and then clicking the Merge Cells button on the Home tab of the ribbon.

Formatting is the process of applying styles and attributes to cells, such as font, font size, alignment, and borders.

Embedding is the process of inserting an object from another program into a spreadsheet.

Splitting is the process of dividing a cell into two or more cells. This can be done by selecting the cell you want to split and then clicking the Split Cells button on the Home tab of the ribbon.