Final answer:
To freeze panes in Excel, select cell B2 and go to the View tab. Choose 'Freeze Panes' to keep the column labels visible.
Step-by-step explanation:
To freeze the panes at cell B2, you would select cell B2 and then go to the View tab in Excel. In the Window section, click on the Freeze Panes button and choose 'Freeze Panes'. This will keep the rows and columns above and to the left of cell B2 visible while scrolling through the rest of the sheet.
The correct answer to the question is: Column Labels (C). By freezing the panes at cell B2, the column labels in the first row will remain visible as you scroll down the sheet. This is helpful when working with large sets of data, as it allows you to easily identify the columns even when they are not visible on the screen.