Example 5 question (Page 646 VOL3 Reading 42) ?

Hi, not sure how this example shown on page 646 reading 42 - Financial statement analysis:applications. how is the (8) Cash / Borrowing calculated?? it’s showing as 0.0, 17.0, 16.3, 15.4, 14.4, and 13.1 across time 1 to 5. Please help, thanks

any thoughts on this anyone please??