Final answer:
To compare values in cells B77 and B81, evaluate the numerical data in these cells and examine the mathematical relationship, which could include direct comparison, percentage difference, ratios, or other methods, contingent upon the context of the figures.
Step-by-step explanation:
The student has asked for a comparison of values in cells B77 and B81 to determine the relationship between these two values. Without the specific values from the cells provided, a general method to compare cell values would involve looking at the numbers contained within each cell and assessing whether one is larger, smaller, or equal to the other. The relationship could be expressed as numerical, percentage difference, or through other mathematical relationships such as ratios or proportions depending on the context provided by the data set.