Hi, I’m stuck on this question if anyone can help please

Lynda31 

This looks very much like you're taking a course in using Excel. To the extent that's the case, you have some help from HansVogelaar , you have the instructions --which are entirely clear--from the assignment itself. Now the challenge is for you to figure it out. My advice often to beginners is to give  yourself permission to "play with Excel." You are not going to break anything by entering formulas and seeing what results are produced. If they're "off" from what makes sense--by decimal placement or whatever--then tinker with the formula until the result is correct. You'll learn more by figuring it out yourself than by getting the "correct solution" from somebody here.