Posts 5 and 8 are pretty much saying the same thing with the exception that I'm breaking out comments into their own table. After reviewing your spreadsheet, I have to say that either suggestion seems pretty much applicable.
The Departments table will have a 1 to many relationship with the Issues table
This statement indicates you're not looking at it the same way as we are (if I can speak for June7 also) but from my perspective, tblDepts is for looking up departments when assigning a department via a combo box. It's not for relating a dept to a complaint or anything else. That this the purpose of the junction table. Same can be said for defects (if they are pre-defined like departments are) and customers. If defects are not pre-defined because anybody can characterize any thing as a defect, then you have options such as allowing the combo to add to the list. However, that has the potential to cause minor variations, spelling the same thing wrong, etc. as if it were an additional defect type.
As for the data format being fixed, you will have to ensure it gets added to your tables in the proper fashion. That will be a bit of a challenge, but for now, I'd suggest you leave that for when you have something working when sample data is manually input. I'm not sure I can provide more guidance than that because as previously noted, the sheet headers are not very helpful.
Your situation is a bit more complicated than what I suppose a lot of tutorial information deals with, so don't feel bad if you're struggling a bit. Review the suggestions from 5 and 8 and see if something clicks with what you've learned. Best thing would be to map it out with pencil and paper and see if you can make the connections.
The more we hear silence, the more we begin to think about our value in this universe.
Paraphrase of Professor Brian Cox.