How far off you are, not which direction.
Stocktake is in and the counted figures disagree with the system. You need the size of each discrepancy to decide what is worth investigating, and being 12 short matters as much as being 12 over. Put the variance for each item in column D.
Solve without hints for +5 XP
This is the grid you start with. Cell references in the task — B6, C2 — point at the row numbers and column letters below.
| A | B | C | D | |
|---|---|---|---|---|
| 1 | Item | System | Counted | Variance |
| 2 | Blue ink cartridge | 120 | 114 | |
| 3 | A4 paper (reams) | 340 | 351 | |
| 4 | Stapler | 45 | 45 | |
| 5 | Desk lamp | 78 | 66 |
Without ABS, a shortfall and an overage cancel each other out the moment you total the column, and a shelf that is 12 under looks identical to one that is 12 over. Taking the magnitude first is what makes the variance column worth sorting.