Secondary load rows scan reflected resistance and primary load current. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
Secondary load reflects through the turns ratio squared
The transformer row fixes the turns ratio, then the load row computes the primary equivalent.
Rp=Rs(NsNp)2
Three load rows scan resistance, current, and reflected load
The turns ratio stays fixed while the secondary load resistance changes.