I need help with what goes in the EQUALSbase combined Lev cash flow minus $100\%$ cash flows above

I am $100\%$ certaun that the $"100\%$ cash flows above" are the numbers in the "resulting cash flows" row that start with $280,067$ and end with $39,023,643$

But i dont understand what goes in the "lower cash flows versus equity infusion" line or the $"$ cumulative cash flows" line $.$ should i start in year $4$ when tbe teacher put the note and #values cells? someone help please