{HEAD ~ These spreadsheet models} are what simulate actual business functions and become a task that will be performed by {TAIL ~ a student} 
{ HEAD ~ These spreadsheet models } are what simulate actual business functions and become a task that will be performed by { TAIL ~ a student }
HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL