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while watching a presentation at Harvard Business School (HBS). The professor was creating a financial model on a blackboard that was ruled with vertical and horizontal lines (resembling accounting paper) to create a table, and he wrote formulas and data into the cells. When the professor found an error or wanted to change a parameter, he had to erase and rewrite several sequential entries in the table. Bricklin realized that he could replicate the process on a computer using an "electronic spreadsheet"

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