Spreadsheet Hidden Row Subtotal Visual

Inputs: [spreadsheet application/version], [small sample table], [filter state], [manually hidden rows], [formula]. Explain how the supplied subtotal formula treats filtered and manually hidden rows in the specified spreadsheet application. Check the documented function variant before asserting behavior. Separate zero, blank and excluded rows and avoid presenting a visible-row count as a total-record count. Produce a row-visibility diagram separating filtered, manually hidden and visible records. Adapt the presentation to [audience] and [tone]. End with a concrete check of the defining task detail against the inputs.

Use the attached references only for the specified visual attributes. If a required reference is missing, request it before generation. Produce one finished image with a deliberate focal point, consistent geometry and clean margins. Keep any exact wording on a separate editable label layer or leave its area blank. Do not invent evidence or present an illustration as documentary proof.