Answer:

rows

Answer	Crossword Clue
ROWS	Spreadsheet components
ROWS	Theater divisions
ROWS	Propels a watercraft manually

ROWS	Spats
ROWS	... Garden (variety crossword in which answers are entered in "blooms")
ROWS	Arguments
ROWS	Scuffles
ROWS	Propels a skiff
ROWS	Columns' counterparts
ROWS	Column crossers
ROWS	Propels with oars

ROWS	Spreadsheet elements
ROWS	Tiffs
ROWS	Uses oars
ROWS	Horizontal spreadsheet units
ROWS	Spreadsheet lines
ROWS	Uses one's scull
ROWS	Lines of seats
ROWS	Garden lines

ROWS	Scraps
ROWS	Lines of theater seats
ROWS	Lines of pews
ROWS	Handles the oars
ROWS	Successions
ROWS	Obeys the coxswain
ROWS	Where to find Across entries
ROWS	Rhubarbs

ROWS	Competes at Henley
ROWS	Spreadsheet divisions
ROWS	Heavy spats?
ROWS	Rank and file
ROWS	Has the oars
ROWS	Corn-y lines?
ROWS	Sudoku grid features
ROWS	Seating sections

ROWS	Theater seat lineups
ROWS	Spreadsheet features
ROWS	Competes in a regatta
ROWS	Disputes
ROWS	Uses one's scull?