Hello i'm a student and i take ict in school,
and i'm a beginner at microsoft excel(2003).
i'm learning excel by myself at home from a free turitorial
website and i'm stuck on something ,. can u guys who
are experts at excel formulas and stuff help me?

http://www.homeandlearn.co.uk/ME/mes5p3.html

first go to this website and you'll see that its about creating
a budget spreadsheet. if u click on the budget spreadsheet
image, that's the one i'm confused about.

on cell B12 i don't get how they get the money left, and
i dont get B21 and 22 either. and from B32~ B38 i don't
get it too. can u please tell me the formulas for these cells?
thank u
and

Looks like this budget is for a business.

B12 is: =Sum(B1)-Sum(F4:F9)
B21 is: =Sum(F15:F19)
B22 is: =Sum(B12-B21)
B32 is: =Sum(F25:F30)
B33 is: =Sum(B22-B32)
B34 is: =Sum(B11,B21,B32)
B35 is: =Sum(B34/12)
B36 is: =Sum(B34-B32)
B37 is: =Sum(B1-B36)
B38 is: =Sum(B36/12)

Hope this helps