The correct answer is MS-Excel. MS-Excel:Microsoft Excel is a spreadsheet developed by Microsoft for Windows, macOS, Android, and iOS. It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA). Excel forms part of the Microsoft Office suite of software. Microsoft Excel has the basic features of all spreadsheets, using a grid of cells arranged in numbered rows and letter-named columns to organize data manipulations like arithmetic operations. Hence, MS-Excel is the spreadsheet developed by Microsoft for Windows and macOS.