Virtual Dave, thank you for reporting this and helping make Ubuntu
better. The reason cell B35 shows 114, is because you do not have the
format to display two decimal places. If you secondary click -> primary
click Format cells... -> change Decimal places combo box from 0 to 2 ->
click button OK it will show 113.75. This behavior is the same with
Microsoft Office Professional Plus 2010 Excel Version 14.0.6023.1000
(32-bit).

Thank you for reporting this. Please feel free to report any future bugs
you may find.

 lsb_release -rd
Description:    Ubuntu 12.10
Release:        12.10

apt-cache policy libreoffice-calc
libreoffice-calc:
  Installed: 1:3.6.2~rc2-0ubuntu3
  Candidate: 1:3.6.2~rc2-0ubuntu3
  Version table:
 *** 1:3.6.2~rc2-0ubuntu3 0
        500 http://archive.ubuntu.com/ubuntu/ quantal/main i386 Packages
        100 /var/lib/dpkg/status

** Changed in: libreoffice (Ubuntu)
       Status: New => Invalid

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https://bugs.launchpad.net/bugs/1075862

Title:
  Libreoffice calc adds (sums) wrong (sums of sums)

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