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Could someone give me a quick walkthrough on this assignment as I am currently stuck at the moment. I'm referring to Part - 2 Budget

Could someone give me a quick walkthrough on this assignment as I am currently stuck at the moment. I'm referring to Part - 2 Budget Steps 1 & 3
(P.S. I'm doing it through Excel spreadsheet, An example is attached)
S Impc X Bb Assic X Bb Lab | X Bb Labo X Bb By V X Bb By V X Bb BIOL X Bb Assic X Bb LABS X cus Cane X Lab | x

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