Answer:
1. Emphasize important data elements
2. Easier to understand
Step-by-step explanation:
Two reasons for which you might format data in a spreadsheet is to emphasize important data elements and make data easier to understand.
Data simply means information which in this case is in numerical form. The sole aim of gathering data is to make sense of it and make sure your message is passed across.
So, it is important for emphasis to be placed on important data elements so as to make the data easier to understand.