Answer:
See attached. (Note that b, d, f, h, j are cents amounts. All the other letters refer to the dollar amounts only (no cents).)
Step-by-step explanation:
The one deposit is marked with a (+) in the third column of Figure 4.16a. All the other transactions are Payment/Debit transactions. The balance on each line is the balance on the previous line less any payment and plus any deposit on that line. (It's not rocket science.)
If you actually do this in a spreadsheet, it is convenient to let the spreadsheet do the math. It is much easier to let the spreadsheet keep track of dollars and cents in the same column.
It is more difficult to break out cents to a separate column. So, your letter answers apparently need to be the dollar portion only (except as indicated above).
