I-need-help-with-the-formulas-for-all-of-the-yellow-squares-Excel-Assignment-Homework-Help

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This is FIN/370  I am really confused about the formulas for the questions in the yellow. If someone can please help me to understand these formulas

This is what out instructor advised as well:

Please note the beginning cash balance for January is the ending cash balance of December.  Please note you are providing calculations from January to June. 

 
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