The closing cash balance will be posted to the balance sheet as cash and cash equivalent under current assets. However, it is important to note that the balance could be negative, in which case, it should be reflected as an overdraft under current liabilities. Since you don't know which it is going to be, especially as it may change as a result of subsequent modifications, you need to build your model in such a way that the cash balance is posted to cash and cash equivalents if it is positive and to overdraft if it is negative.
Usually, when you need to model a situation that depends on a logical question (one that results in a true or false answer), the first thing that springs to mind is the IF statement. For example, say the cursor is in cell J35, cash and cash equivalents, and you wish to relate this to the calculated cash balance from the...