What does the 'Merge and Center' command do in a spreadsheet?

The 'Merge and Center' command in a spreadsheet is designed to enhance the layout and presentation of data by combining multiple selected cells into a single larger cell while simultaneously centering the content within that cell. This is particularly useful for creating headings or titles that span across several columns, making the information more visually appealing and easier to read.

When you apply this command, the original individual cells lose their separate identity and become one cohesive entity, which can help in organizing data in a more structured format. Additionally, centering the text ensures that it appears balanced and uniform, adding to the overall clarity of the spreadsheet.

In contrast, the other options describe actions that do not capture the functionality of 'Merge and Center.' Splitting cells or creating borders relates to different formatting commands, and highlighting is associated with selecting or drawing attention to cells without altering their structure. Thus, the understanding of this command is critical for effective spreadsheet design and data management.