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