Can you explain how the formulas in the grey boxes were accumulated by describing what letter went with what number on the excel sheet to come up with the answer

FIFOLIFO Inventory Cost Flow Assumptions Unit Quantity 200 100 50 200 150 500 700 500 200 Unit Cost $400 $440 480 520 560 Total Cost $80,000 $44,000 24,000 104,000 84,000 256,000 $336,000 Specific Units Sold 200 50 0 200 50 FIFO Units Sold 200 100 50 150 0 LIFO Units Sold 0 100 50 200 150 500 500 500 these totals must agree with cell B17 2 3 4 5 Data Section 6 7 8 Purchase 9 Date 10 Beginning Balance 11 Mar 7 12 May 13 13 Aug 28 14 Nov 20 15 Total purchased 16 Total available 17 Sales 18 Ending balance 19 20 21 Calculations 22 23 24 Cost of goods sold 25 Ending inventory cost 26 Total goods available 27 28 Answer Section 29 30 31 32 Sales 33 Cost of goods sold 34 Gross profit 35 Taxes (40%) 36 Net income 37 Specific ID FIFO LIFO Average $234,000 $226,000 $256,000 $240,000 102,000 110,000 80,000 96,000 $336,000 $336,000 $336,000 $336,000 these totals must agree with cell D16 Specific ID $320,000 234,000 $86,000 34,400 $51,600 Income Statement FIFO LIFO $320,000 $320,000 226,000 256,000 $94,000 $64,000 37,600 25,600 $56,400 $38,400 Average $320,000 240,000 $80,000 32,000 $48,000 38 39 40 41 Sales 42 Less inventory replacement 43 44 Less taxes 45 Less dividends 46 Change in cash account 47 48 49 50 Specific ID $320,000 (256,000) $64,000 (34,400) (25,800) $3,800 Cash Flow Analysis FIFO LIFO $320,000 $320,000 (256,000) (256,000) $64,000 $64,000 (37,600) (25,600) (28,200) (19,200) ($1,800) $19,200 Average $320,000 (256,000) $64,000 (32,000) (24,000) $8,000