please answer the grey filled cells

Financial Forecasting The first pass for a financial forecast is already done and mangement has decided to cover the additional funds needed by adjusting the forecasted dividends for next year. Write "up" or "down" in column D based on how the value will change from the first pass. If there is no change from the first pass, simply leave the cell blank. No calculations, simply write "up" or "down". Make sure, you consider side-effects