Step 1: Understanding spreadsheet cell arrangement.
In a spreadsheet, data is organized in rows and columns. Rows are horizontal, and columns are vertical.
Step 2: Explanation of the options.
• (A) Row, column: Incorrect. Cells are not arranged this way.
• (B) Column, Row: Correct. The proper structure in a spreadsheet is columns (vertical) and rows (horizontal).
• (C) Row Horizontal, column vertical: Incorrect. While technically true, the phrasing is confusing.
• (D) Row, column horizontal: Incorrect. This does not reflect the standard arrangement of cells.
Step 3: Conclusion.
Therefore, the correct answer is (B) Column, Row.
Final Answer: Column, Row.