I used the formulas shown on the formula tab for each captions below for the NET INCOME fields shown in yellow and I am getting wrong results. Please please please help. Also, the totals (15,000) is a negative total to represent a reduction. I don't know what cell selections I should make to get the right formula and results.

d. Dividends paid were $15,000 during the year, and the owner did invest an additional $35,000 cash near year-end in exchange for common stock. d. Dividends paid were $15,000 during the year, and the owner did invest an additional $35,000 cash near year-end in exchange for common stock. d. Dividends paid were $15,000 during the year, and the owner did invest an additional $35,000 cash near year-end in exchange for common stock