I opened the spreadsheet. You have errors
Y is longitude
X is latitude …. you have them switched
Your coordinate fields are indeed in decimal degrees (probably a GCS WGS84)
You have to get rid of blank rows and/or rows with no coordinates... this will cause failure with Excel to Table for sure
Your coordinates need to be in numeric fields... yours are left justified... make sure they aren't text but formatted as numbers as soon as you get rid of the rows with no coordinates
