How are net assets calculated for cells B29 and D29?

Verdana Copy .Format Painter & Center . Clipboard Font E29 B C Problem 14.11 3 SOLUTION 5 PART A. CODE 4 CHANGE 8 Statements of Financial Position 9 Common Size Ratios 10 December 30, 2017 December 30, 2016 12 13 ASSETS 14 CASH AND CASH EQUIVALENTS 15 INTEREST AND DIVIDENDS RECEIVABLE 14.35% 1,909,606 0.46% 61,244 2.81% 373,788 9.38% 1,044,193 0.47%-52,582 3.22% 358,632 0.23% 25,367 86 70 2.653.029 16 CAMPAIGNS PLEDGES RECEIVABLE 17 PREPAID EXPENSES AND OTHER 0.12% 16,244 .. B2.2010.944.924 18 INVESTMENTS 19 20 TOTAL 21 22 LIABILITIES AND NET ASSETS 23 LIABILITIES 24 Accounts payable-DAV 25 Accounts payable-other 26 Annuity payment Eability 100.00% 13,305,806 100.00% 11,133,813; 1.54% 171,550 910 0.01% 1,017 28.99% 3.857.262 33.04% 3.679.148 201,721 1.52% 0.01% 30.51% 4,059,893 34.59% 3,851,715; 59.49% 9.245.913 5,41 7,282,098 100.00% 13,305,806 100.00% 11,133,813. Total liabilities 27 28 UNRESTRICTED NET ASSETS 30 31 TOTAL LIABLITIES and NET ASSETS 32 34 NOTE: the denominator needs to be the same for all numbers; in this case, total assets 35 36 37 Interpretation 38 40 43 A. Common Size Balance Sheet A. Com. Size Activity Statement Ratios Parts B to G