Excel

I subscribe to Microsoft Office 365 but you can also make a one-time purchase of Microsoft Office from Microsoft. See: https://products.office.com/en-us/buy/compare-microsoft-office-products-for-mac?ms.officeurl=mac-compare-redir

Other options are free and will work with Excel files with various degrees of compatibility:

Use the free Microsoft Office on the web: https://products.office.com/en-us/free-office-online-for-the-web

or Google Docs: https://www.google.com/docs/about/

or the free and very good Libre Office https://www.libreoffice.org/

or Apple’s Pages and Numbers