"common" residual SS

#1
In an effort to understand the ANCOVA analysis on the following link, I have reconstructed the sheet in fig 16.3

http://www.csub.edu/~psmith3/Teaching/310-12.pdf

I have calculated most cells, except I calculate 0.322 for "Common Residual SS", whereas this is showing 0.265.

can someone either confirm my calculation or explain the disparity? I am attaching my xls with a highlighted cell for clarity. thank you in advance!
 
#2
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