Format the text in cell J22 to clarify what it refers to as follows:

a. Merge and center the range J22:J27.

b. Rotate the text down to -90 degrees in the merged cell so that the text reads from top to bottom.

c. Change the width of column J to 6.00.

a. To merge and center the range J22:J27, click on cell J22 and drag the mouse to highlight the range J22 to J27. Then, click on the "Merge & Center" button in the Home tab of the Excel toolbar.

b. To rotate the text down to -90 degrees in the merged cell, select the merged cell, then go to the Home tab and click on the "Orientation" button in the Alignment group. From the drop-down menu, select "Format Cell Alignment." In the Format Cells dialog box, go to the Alignment tab and set the Orientation to -90 degrees.

c. To change the width of column J to 6.00, right-click on the column letter J and select "Column Width" from the context menu. In the Column Width dialog box, enter "6.00" in the field for the width value and click on the OK button.