How does data structure affect Excel document?

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I currently have an (inherited) document that grows with 25-30 rows every week. I want to change this and have a few options. The number of variables I will have each week for each class is x and I have 3 classes. I have identified the following options:

  1. Have it grow with one row each week and have 3x columns.

  2. Have it grow with 3 rows each week and have x columns.

  3. Have 3 sheets, each which grows with one row every week and has x columns.

Which one is preferable for efficiency and memory purposes?

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