Can you please write solution in excel formula for yellow table? Thank you!!

\begin{tabular}{|l|l|} \cline { 2 - 3 } 20 & New shares outstanding \\ \hline 21 & New shares issued \\ \hline 22 & Capital surplus on new shares \\ \hline 23 & Common stock \\ \hline 24 & Capital surplus \\ \hline 25 & Retained earnings \\ \hline 26 & New shares outstanding \\ \hline 27 & New shares issued \\ \hline 28 & Capital surplus on new shares \\ \hline 29 & Common stock \\ \hline 30 & Capital surplus \\ \hline 31 & Retained earnings \\ \hline 32 & total owners' equity \\ \hline \end{tabular}