Woo I got a negative NPV too! For part b) I didn’t have to apportion any, I ignored project E because the NPV was assumed to be 0 and using A, B and C gave me the highest NPV (even though D had a higher ranking).
I had my net assets as $292,000 but then my equity and liabilities $23,000 lower so I figured it was something to do with the agency sales so I changed it to $274,000 (I subtracted the $20,000 overall agency sales from receivables and added the $2,000 agency fee). Then on the other side I added the $5,000, which hadn’t been recorded to payables and then it balanced. I should have left it as $292,000 and not let it balance 🙁