The Spreadsheet menu contains commands that are used to work with spreadsheets. (See See Section 2.10.) The first menu item, Spreadsheet ▸ New spreadsheet (equivalent to Alt+T), brings up a window where you can set the size and other attributes of a spreadsheet, after which one will be created. The submenus contain commands for working with spreadsheets. Notice that the spreadsheet itself will have menus that are the same as these submenus.