Depending on how your spreadsheet is set up you can do a few things. If your seconds are calculated from the time of day, you can convert the time to minutes and seconds.

The cells in columns C and F are formatted with the general format. So therefore, you could take the seconds (in column F) and divide them by 60 to get the minutes.

Another option is to use the =Text function and format the result in the hh:mm format. You can do this as follows:

The number of seconds is divided by 86400 (the number of seconds in a day) and formatted at the same time to look like minutes and seconds. The only drawback to this method is you can’t do arithmetic with the values in column C. But if you just want to display the values, this is fine.

Another method is to merely divide the seconds by 86400 and format the result yourself with the mm:ss format.

Highlight the values you want to format and open the Format Cells dialog box. Click on the Number tab. In the Time section, look for the minutes and seconds format. If it’s not there, you can create it easily.

Select Custom at the bottom. In the Type box enter mm:ss. This will format the cells as minutes and seconds.

When you click on OK, the values will be formatted the way you want. Now you can do calculations on these values.