L1 and L2 are not pure inductances, but each has a series resistance. If you calculate the complex impedance, the imaginary term represents the inductive reactance. An inductance calculated from that will be real and the resistance will be imaginary. The reactance of an inductor should be positive, while a capacitive reactance is negative. I can't audit your spreadsheet remotely, but there is a sign error somewhere.
With transformers, you need to measure the "magnetizing" inductance of both windings, with the other winding open-circuited, and the "leakage" inductance of one winding with the other short-circuited to characterize the transformer. From the two magnetizing inductances, the turns ratio is the square root of the inductance ratio.
There are many references: my favorite is Kenneth R Clarke and Donald Y Hess, Communication Circuits: Analysis and Design Reading, Mass. Addison-Wesley, 1971, chapter 2 (reprinted 2002 by Krieger Publishing).