working problem 8-13 in essentials in accounting for governments and no porfits edition 12

I am confused on how to report the accumulated depreciation since on the excel spread sheet that came with the book has no accumulated depr slot ( only depr)

1.Capital assetss are listed as capital assets net accumulated depreciation. $7752000 the spread sheet has the following for capital assets.

Capital Assets - net of accumulated depreciation (two rows)

2. depreciation at 305000.

Please advise.