Thought my last post was my last post for today but I see you have been waiting a while onke so...
Keep asking questions until everything is clear for you. Think of the left hand side of Section C (*even though it often has weights) as being the mixture and the right hand side being the quantities. (I think by now, a search on the word "car" hear might bring up some posts on explaining Section C and efficiency. Try that.)
The 26.84 L in Section D tells us that the original brewer was able to make 26.84 L of "hop tea". This "VAW - Volume of Ambient Wort" is critical For example, the original brewer made 26.84 L of tea in her teapot (kettle) using the ingredients and weights on the left hand side of Section D. After that she may have poured the tea immediately or used a tea strainer or stirred the pot and let it rest before she poured the cups of tea. How many cups she was able to pour is irrelevant to you.
The second line of Section D (desired IBU's) is only used in certain situations. Basically, it is less accurate that using the first line. It's a bit like me telling you to make a medium to strong tea - it l;eaves a lot of room for inaccuraccy. (Search site for early postsw on "Rager".)
Rest-assured though, you need the cells on the right hand side of Section D to populate. For example, if you were brewing twice as much as the orignal brewre, you would not want to be only using 45 grams of Hallertau. Filling in the first or second line of Section D will ensure the right hand side of D will populate for you. Give that a go and make sure it works for you.
PP
P.S. As for the yeast, if you are brewing this as an ale, go the US-05 and ferment it low. No point spending money on a liquid yeast that probably won't do as good a job on this beer. Liquid yeasts are not better than dry yeasts, it's more that some liquid yeasts cannot be made into dried yeasts.
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