how do i calculate the parts in yellow?

Kayak Company budgeted the following cash receipts (excluding cash receipts from loans received) and cash payments (excluding cash payments for loan principal and interest payments) for the first three months of next year. Required: Prepare monthly cash budgets for January, February, and March. (Use cells A5 to I14 from the given information to complete this question. Negative balances and Loan repayment amounts (if any) should be indicated with minus sign. Negative amounts or amounts to be deducted should be input and displayed as negative values. All other answers should be input and displayed as positive values.)