<b>Excel 2010</b><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #BBB"><colgroup><col width="10px" style="background-color: #DAE7F5" /><col /><col /></colgroup><thead><tr style=" background-color: #DAE7F5;text-align: center;color: #161120"><th></th><th>A</th><th>B</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style="font-weight: bold;;">Value</td><td style="font-weight: bold;;">Required Result</td></tr><tr ><td style="color: #161120;text-align: center;">2</td><td style="text-align: right;;">26500.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">3</td><td style="text-align: right;;">26500.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">4</td><td style="text-align: right;;">125500.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">5</td><td style="text-align: right;;">12000.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">6</td><td style="text-align: right;;">45904.40 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">7</td><td style="text-align: right;;">6000.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">8</td><td style="text-align: right;;">75618.40 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">9</td><td style="text-align: right;;">4000.00 Cr</td><td style="text-align: right;;">-4000</td></tr><tr ><td style="color: #161120;text-align: center;">10</td><td style="text-align: right;;">810.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">11</td><td style="text-align: right;;">6000.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">12</td><td style="text-align: right;;">100000.00 Cr</td><td style="text-align: right;;">-100000</td></tr><tr ><td style="color: #161120;text-align: center;">13</td><td style="text-align: right;;">6000.00 dr</td><td style=";"></td></tr><tr ><td style="color: #161120;text-align: center;">14</td><td style="text-align: right;;">198540.00 dr</td><td style=";"></td></tr></tbody></table><p style="width:3.6em;font-weight:bold;margin:0;padding:0.2em 0.6em 0.2em 0.5em;border: 1px solid #BBB;border-top:none;text-align: center;background-color: #DAE7F5;color: #161120">Sheet1</p><br /><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Worksheet Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #BBB"><thead><tr style=" background-color: #DAE7F5;color: #161120"><th width="10px">Cell</th><th style="text-align:left;padding-left:5px;">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #DAE7F5;color: #161120">B2</th><td style="text-align:left">=IF(<font color="Blue">ISNUMBER(<font color="Red">SEARCH(<font color="Green">" cr",Cell_Format</font>)</font>),A2*-1,""</font>)</td></tr></tbody></table></td></tr></table><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Workbook Defined Names</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #BBB"><thead><tr style=" background-color: #DAE7F5;color: #161120"><th width="10px">Name</th><th style="text-align:left">Refers To</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #DAE7F5;color: #161120">Cell_Format</th><td style="text-align:left">=GET.CELL(<font color="Blue">7,INDIRECT(<font color="Red">"rc[-1]",FALSE</font>)</font>)</td></tr></tbody></table></td></tr></table><br />