The most ideal set up is a PC/Laptop with an extended monitor.
This will enable you to watch the lessons on one monitor and have your working spreadsheet on the other monitor.
The advantage of this set up is you have one keyboard and mouse and if necessary you can share your screen with the tutor.
One PC/Laptop is not the best, but will work
Only having one monitor will still work; however, you will need to minimise and maximise the Zoom window and your working spreadsheet as you go. If you have a large screen you may be able to split them on the same screen.
A second device is another alternative and may be a good option
If you have two devices, you could watch the lessons on one device e.g. a tablet and practice with your working spreadsheet file on your PC/laptop.