Pat exam question

1) Sir in zse co S/D 15 , in benefits examiner has taken reduction in bad debts of 12000 and it has shown its working seperately as follows
Current level of bad debts = 24000000*5% = 120000
revised level of bad debts = 28800000*3.75% = 108000
benefit of 120000-108000=12000
Now as we will be doing on excel so now is it necessary to show its working seperately
OR
We can directly do in the formula cell and if the examiner would click the formula cell then the cell would show (24000000*5%)-(28800000*3.75%) so is this fine or do we have to show it seperately?

2) In Grenarp co J15, the wealth of shareholders has decreased as they have experienced a capital loss of $0·26 per share ($3·37 – $3·11) compared to the theoretical ex rights price per share. Sir here isn’t it better to write and deduct in other way i.e capital loss of -$0.26 per share ($3·11 – $3·37)?