You can create a column with 1,2,3 etc in in in the second, third, fort
etc row of the spreadsheet. You can even choose options and hide row an
column headings, but you can not change the numbering of each row.
Row 1 is Row 1 - that's it! You can't alter where the numbering starts. You
could have your own column of numbers and hide the row/column headers if you
prefer.