how do I put it under the collums of the a,b,c,d, etc...  which goes under which I'm confused on that

Entrepreneurial Finance
6th Edition
ISBN:9781337635653
Author:Leach
Publisher:Leach
Chapter14: Security Structures And Determining Enterprise Values
Section: Chapter Questions
Problem 18DQ
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how do I put it under the collums of the a,b,c,d, etc... 

which goes under which I'm confused on that 

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