Hello can you help me with this? Struggling to identify what data goes where, here in the spreadsheet as a resource.

The first screenshot is the spreadsheet I have to enter numbers in grey cells.

1. Spreadsheet

Data Input Cell Valero Valero Valero PBF PBF PBF Valero V's PBF Formula - See Appendix A Page 504 of textbook Measures 2020 2019 2020 y= 2019 2020 2019 2020 us 2013 2020 2019 Data Input Cell Solvency Working Capital Current Assets - Near Term debt-paying ability Current Liabilities Working Capital $ $ Current Ratio Current Assets / Near Term debt-paying ability Current Liabilities Current Ratio #DIV/O! #DIV/O! : #DIV/O! #DIV/O! #DIV/O! #DIVYO! #DIVYO! #DIV/O Acid Test Ratio + Marketable Securities + Current Account Reciey Near Term debt-paying ability Current Liabilitie Acid Test Ratio #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/0! Inventory Turnover Cost of Good Sold Average Inventory Inventory Turnover #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIVYO! #DIV/O! #DIV/0 Days Sales in Recievable Average Accounts Recievable / Liquidity of Recievable Average Daily Credit Sales Days Sales in Recievables #DIV/O! #DIV/O! #DIVYO! #DIVYO! #DIV/O! #DIV/O! #DIV/O! #DIV/0 Days Sales in Inventory Average Inventory Liquidity of Inventory Average Daily Costs of Goods Sold Days Sales in Inventory #DIVYO! #DIVYO! #DIVYO! #DIV/O! #DIV/O! #DIV/0! #DIV/O! #DIV/0! Debt to Equity Ratio Total Liabilities / Creditor us Equity Financing Total Stockholders Equity Debt To Equity Ratio #DIVO! #DIV/O! #DIVYO! #DIVO! #DIV/O! #DIV/O! #DIVYO! #DIV/0 Debt To Total Capitization Total Liabilities Creditor us Equity Financing $ 32,132 $ 31,328 $ 8,298 $ 5,547 Total Liabilities + Total Equity $ 51,774 $ 53,864 $ 10,500 $ 9,132 Debt to Cap 62% 58% 79% 61% -17% -3% Times Interest Earned [Net Income + Interest Expense + Income Taxes) / Interest Paying Ability Interest Expenses Times Interest Earned #DIVO! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIVYO! #DIV/O! #DIV/O! Performance Asset Turnover Net Sales / Total Asset Effectency Average Total Assets Asset Turnover #DIV/O! #DIVO!" #DIV/O! #DIV/O! #DIV/O! #DIVYO! #DIV/O! #DIV/OPerformance Asset Turnover Net Sales / Total Asset Effectency Average Total Assets #DIV/O! #DIV/O! \\ #DIV/O! #DIV/O! Asset Turnover "#DIV/O! #DIV/O! #DIV/O! #DIV/O! Return on Sales(1) Net Income + Net of Tax Interest Expense/ Profitability of Sales Given Assets Sales Return on Sales #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! / #DIV/O! #DIV/O! #DIV/O! Return on Assets (1) Net Income + Net of Tax Interest Expense / Profitability of Assets Average Total Assets Return on Assets #DIV/O! #DIV/O! \\ #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! Return on Equity Net Income / Profitability of Equity Average Stockholders Equity Return on Equity #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! \\#DIV/O! #DIV/O! #DIV/O! Average Interest Rate Interest Expense / Interest Rate Paid on Debt Average Total Liabilities Average Interest Rate #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! Earning Per Share Net Income / Income per Share Average Number of Common Shares Outstanding Earning Per Share #DIV/O! / #DIV/O! | ; #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! Price Earnings Ratio Market Price Per Share / Market Value Multiple of Earnings Earnings Per Share Price Earnings Ratio #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! \\#DIV/O! #DIV/O! #DIV/O! Dividend Yield Cash Dividends Per Common Share/ Dividend Return on Market Price Market Price Per Common Share Dividend Yield #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! Dividend Payout Cash Dividends per common share/ Earnings Payout $% Earnings Per Common Share 5 Dividend Payout #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! #DIV/O! 1) Assume Valero Effective Tax rate =20%, assume PBF Tax rate 20% nput cell for dataVALERO ENERGY CORPORATION CONSOLIDATED BALANCE SHEETS (millions of dollars, except par value) December 31, 2020 2019 ASSETS Current assets: Cash and cash equivalents $ 3,313 $ 2,583 Receivables, net 6,109 8,988 Inventories 6,038 7,013 Prepaid expenses and other 384 385 Total current assets 15,844 18,969 Property, plant, and equipment, at cost 46,967 44,294 Accumulated depreciation (16,578) (15,030) Property, plant, and equipment, net 30,389 29,264 Deferred charges and other assets, net 5.541 5,631 Total assets $ 51,774 $ 53,864 LIABILITIES AND EQUITY Current liabilities: Current portion of debt and finance lease obligations $ 723 $ 494 Accounts payable 6,082 10,205 Accrued expenses 994 949 Taxes other than income taxes payable 1,372 1,304 Income taxes payable 112 208 Total current liabilities 9,283 13,160 Debt and finance lease obligations, less current portion 3,954 9,178 Deferred income tax liabilities 5,275 5,103 Other long-term liabilities 3,620 3,887 Commitments and contingencies Equity: Valero Energy Corporation stockholders' equity: Common stock, $0.01 par value; 1,200,000,000 shares authorized; 673,501,593 and 673,501,593 shares issued Additional paid-in capital 6,814 6,821 Treasury stock, at cost; 265,096,171 and 264,209,742 common shares (15,719) (15,648) Retained earnings 28,953 31,974 Accumulated other comprehensive loss (1,254) (1,351) Total Valero Energy Corporation stockholders' equity 18,801 21,803 Noncontrolling interests 841 733 Total equity 19,642 22,536 Total liabilities and equity $ 51,774 $ 53,864VALERO ENERGY CORPORATION CONSOLIDATED STATEMENTS OF INCOME (millions of dollars, except per share amounts) Year Ended December 31, 2020 2019 2018 Revenues (a) $ 64,912 $ 108,324 $ 1 17,033 Cost of sales: Cost of materials and other 58,933 96,476 104,732 Lower of cost or market (LCM) inventory valuation adjustment (19) Operating expenses (excluding depreciation and amortization expense reflected below) 4,435 4,868 4,690 Depreciation and amortization expense 2,303 2,202 2,017 Total cost of sales 65,652 103,546 111,439 Other operating expenses 35 21 45 General and administrative expenses (excluding depreciation and amortization expense reflected below) 756 868 925 Depreciation and amortization expense 48 53 52 Operating income (loss) (1,579) 3,836 4,572 Other income, net 132 104 130 Interest and debt expense, net of capitalized interest (563) (454) (470) Income (loss) before income tax expense (benefit) (2,010) 3,486 4,232 Income tax expense (benefit) (903) 702 879 Net income (loss) (1,107) 2,784 3,353 Less: Net income attributable to noncontrolling interests 314 362 231 Net income (loss) attributable to Valero Energy Corporation stockholders (1,421) $ 2,422 $ 3,122 Earnings (loss) per common share $ (3.50) $ 5.84 $ 7.30 Weighted-average common shares outstanding (in millions) 407 413 426 Earnings (loss) per common share - assuming dilution $ (3.50) $ 5.84 $ 7.29 Weighted-average common shares outstanding - assuming dilution (in millions) 407 414 428 Supplemental information: (a) Includes excise taxes on sales by certain of our international operations 4,797 S 5,595 $ 5,626VALERO ENERGY CORPORATION CONSOLIDATED STATEMENTS OF CASH FLOWS (millions of dollars) Year Ended December 31, 2020 2019 2018 Cash flows from operating activities: Net income (loss) (1,107) $ 2,784 $ 3,353 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Depreciation and amortization expense 2,351 2,255 2,069 LCM inventory valuation adjustment (19) Deferred income tax expense 158 234 203 Changes in current assets and current liabilities (345) 294 (1,297) Changes in deferred charges and credits and other operating activities, net 90) (36) 43 Net cash provided by operating activities 948 5,531 4.371 Cash flows from investing activities: Capital expenditures (excluding variable interest entities (VIEs)) (1,014) (1,627) (1,463) Capital expenditures of VIEs: Diamond Green Diesel Holdings LLC (DGD) (523) (142) (165) Other VIEs (251) (225 124) Deferred turnaround and catalyst cost expenditures (excluding VIEs) (623) 762) (888) Deferred turnaround and catalyst cost expenditures of DGD (25) (18) (27) Investments in unconsolidated joint ventures (54) (164) (181) Peru Acquisition, net of cash acquired - (468) Acquisition of ethanol plants - (3) (320) Acquisitions of undivided interests - (72) (212) Minor acquisitions 88) Other investing activities, net 65 12 8 Net cash used in investing activities (2,425) (3,001) 3,928 Cash flows from financing activities: Proceeds from debt issuances and borrowings (excluding VIEs) 4,320 1,892 1,258 Proceeds from borrowings of VIEs 250 239 109 Repayments of debt and finance lease obligations (excluding VIEs) (490) (1,811) (1,366) Repayments of debt of VIEs (5) (6) (6) Purchases of common stock for treasury (156) (777 (1,708) Common stock dividend payments (1,600) (1,492) (1,369) Acquisition of VLP publicly held common units (950) Contributions from noncontrolling interests 32 Distributions to noncontrolling interests (208) (70) (116) Other financing activities, net (34) (22) (2) Net cash provided by (used in) financing activities 2,077 (2,997) (3,168) Effect of foreign exchange rate changes on cash 130 68 (143) Net increase (decrease) in cash and cash equivalents 730 (399) 2,868) Cash and cash equivalents at beginning of year 2,583 2,982 5,850 Cash and cash equivalents at end of year 3,313 $ 2,583 $ 2,982PBF ENERGY INC. CONSOLIDATED BALANCE SHEETS (in millions, except share and per share data) December 31, December 31, 2020 2019 ASSETS Current assets: Cash and cash equivalents (PBFX $36.3 and $35.0, respectively) 1,609.5 $ 814.9 Accounts receivable 512.9 835.0 Inventories 1,686.2 2,122.2 Prepaid and other current assets 58.8 51.6 Total current assets 3,867.4 3,823.7 Property, plant and equipment, net (PBFX: $820.2 and $854.6, respectively) 4,843.3 4,023.2 Lease right of use assets 916.9 330.6 Deferred charges and other assets, net 872.2 954.9 Total assets 10.499.8 $ 9,132.4 LIABILITIES AND EQUITY Current liabilities: Accounts payable 407.0 601.4 Accrued expenses 1,911.5 1,815.6 Deferred revenue 47.2 20.1 Current operating lease liabilities 78.4 72.1 Current debt 7.4 Total current liabilities 2,451.5 2,509.2 Long-term debt (PBFX: $720.8 and $802.1, respectively) 4,653.6 2,064.9 Payable to related parties pursuant to Tax Receivable Agreement 373.5 Deferred tax liabilities 99.6 96.9 Long-term operating lease liabilities 756.0 233.1 Long-term financing lease liabilities 68.3 18.4 Other long-term liabilities 268.5 250.9 Total liabilities 8,297.5 5,546.9 Commitments and contingencies (Note 14) Equity: PBF Energy Inc. equity Class A common stock, $0.001 par value, 1,000,000,000 shares authorized, 120,101,641 shares outstanding at December 31, 2020, 119,804,971 shares outstanding at December 31, 2019 0.1 0.1 Class B common stock, $0.001 par value, 1,000,000 shares authorized, 16 shares outstanding at December 31, 2020, 20 shares outstanding at December 31, 2019 Preferred stock, $0.001 par value, 100,000,090 shares authorized, no shares outstanding at December 31, 2020 and December 31, 2019 Treasury stock, at cost, 6,549,449 shares outstanding at December 31, 2020 and 6,424,787 shares outstanding at December 31, 2019 (167.3) (165.7) Additional paid in capital 2,846.2 2,812.3 Retained earnings (accumulated deficit) (1,027.1) 401.2 Accumulated other comprehensive loss (9.1) 8.3) Total PBF Energy Inc. equity 1,642.8 3,039.6 Noncontrolling interest 559 5 545.9 Total equity 2,202.3 3,585.5 Total liabilities and equity 10,499.8 $ 9,132.4PBF ENERGY INC. CONSOLIDATED STATEMENTS OF CASH FLOWS (in millions) Year Ended December 31, 2020 201 2018 Cash flows from operating activities: Net income (loss) $ (1,333.3) $ 375.2 $ 175.3 Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: Depreciation and amortization 581.1 447.5 378.6 Impairment expense 98.8 Stock-based compensation 34.2 37.3 26.0 Change in fair value of catalyst obligations 11.8 9.7 (5.6) Deferred income taxes 1.6 103.7 32.7 Change in Tax Receivable Agreement liability (373.5) (13.9) Non-cash change in inventory repurchase obligations (12.6) 25.4 (31.8) Non-cash lower of cost or market inventory adjustment 268.0 (250.2) 351.3 Change in fair value of contingent consideration (93.7) (0.8) Debt extinguishment costs 22.2 Pension and other post-retirement benefit costs 55.7 14.8 47.4 Gain on sale of assets (477.8) (29.9) (43.1) Changes in operating assets and liabilities: Accounts receivable 322.1 (116.1) 234.3 Inventories 392.2 6.3) (3.3) Prepaid and other current assets (1.8) 2.7 10.1 Accounts payable (206.6) 137.5 (111.6) Accrued expenses 116.0 208.1 (227.1) Deferred revenue 27.1 0.1 11.2 Other assets and liabilities (63.1) (55.2) 7.5 Net cash (used in) provided by operating activities $ (631.6) $ 933.5 $ 838.0 Cash flows from investing activities: Expenditures for property, plant and equipment (196.2) (404.9) (317.5) Expenditures for deferred turnaround costs (188.1) (299.3) (266.0) Expenditures for other assets (9.1) (44.7) (17.0) Acquisition of Martinez refinery (1,176.2) Acquisition of Knoxville Terminal by PBFX (58.4) Acquisition of East Coast Storage Assets by PBFX (75.0) Proceeds from sale of assets 543.1 36.3 48.3 Net cash used in investing activities $ (1,026.5) $ (712.6) $ (685.6)PBF ENERGY INC. CONSOLIDATED STATEMENTS OF CASH FLOWS (Continued) (in millions) Year Ended December 31, Cash flows from financing activities: 2020 2019 2018 Net proceeds from issuance of PBF Energy Class A common stock $ 287.3 Net proceeds from issuance of PBFX common units 132.5 34.9 Dividend payments (35.9) (143.5) (139.0) Distributions to PBFX public unitholders (45.9) (62.5) (48.2) Distributions to PBF Energy Company LLC members other than PBF Energy (0.4) (3.2) (2.1) Proceeds from 2025 9.25% Senior Secured Notes 1,250.6 Proceeds from 2028 6.00% Senior Notes 1,000.0 Redemption of 2023 7.00% Senior Notes (517.5) Proceeds from revolver borrowings 1,450.0 1,350.0 Repayments of revolver borrowings (550.0) (1,350.0) (350.0) Repayments of PBF Rail Term Loan (7.2) (7.0) (6.8) Proceeds from PBFX revolver borrowings 100.0 228.0 170.0 Repayments of PBFX revolver borrowings (183.0) (101.0) (43.7) Repayments of note payable (5.6) Deferred payment for the East Coast Storage Assets Acquisition (32.0) Settlements of catalyst obligations (8.8) (6.5) (9.1) Proceeds from catalyst financing arrangements 51.9 Payments on financing leases (12.4) Taxes paid for net settlement of equity-based compensation (2.1) (4.8) (5.4) Proceeds from stock options exercised 14.0 Purchases of treasury stock (1.6) (4.9) (8.2) Deferred financing costs and other (35.0) 1.6 (16.2) Net cash provided by (used in) financing activities $ 2,452.7 $ (3.3) (128.1) Net increase in cash and cash equivalents 794.6 217.6 24.3 Cash and equivalents, beginning of period 814.9 597.3 573.0 Cash and equivalents, end of period $ 1,609.5 $ 814.9 $ 597.3 Supplemental cash flow disclosures Non-cash activities: Accrued and unpaid capital expenditures $ 32.1 $ 37.2 $ 90.2 Assets acquired under operating and financing leases 702.0 434.9 Fair value of the Martinez Contingent Consideration at acquisition 77.3 Deferred payment for PBFX East Coast Storage Assets Acquisition 30.9 East Coast Storage Assets Contingent Consideration at acquisition 21.1 Cash paid during year for: Interest, net of capitalized interest of $12.6, $18.1 and $9.5 in 2020, 2019 and 2018, respectively $ 206.9 $ 154.0 164.4 Income taxes 2.1 2.7 0.7