SBR spreadsheet calculation query

Hi Team,

Sorry for the silly question, but I was wondering whether the exam marker will be clicking on cells in our spreadsheets to view the calculations used.

For example, when calculating goodwill for the FV of Net Assets of Sub at Acquisition, is it acceptable to perform the calculation directly within the cell?

I’m just thinking about time during the exam. Writing out the full calculation seems like it duplicates the work if the marker can simply click on the cell and see exactly how the figure was calculated.

Thanks in advance!