Subdividing columns in Excel

[blondie1313]

I am setting up a spreadsheet on which I want to have a set of major columns across the sheet with 2 or 3 sub-columns under each major column. So far, I've been unsuccessful in doing that. 

AUTO INSURANCE                       AUTO REPAIRS

Balance       Deposit                     Balance     Deposit

In the older Excel, it was so easy to do this, but in 365, I'm baffled. I could do this in Word, but I wouldn't have the ability to calculate changes, so that's not satisfactory.

I would really appreciate step-by-step directions for doing this.

Thanks!

[#2]

@blondie1313 , You can either select the cells above the sub-headings and "Merge and Center" the cells like this:

Or, you can select the cells and go to Format cells and choose the "Center Across Selection" option for the Horizontal text alignment like this: