Drop the SUM() function:

=M2-F2

=A1+0.2p+.034

Some notes on the second function: I'm not sure exactly what "p" means
or exactly what you want to do when you add 3.4%. Note that simply
adding 3.4% as you did is equivalent to adding 0.034 like I did --
Excel doesn't assume to know what you mean when you add percentages
like a hand calculator does. What most people want when they add a
percentage like that is "take 3.4% of (A1+0.2p) and add that" which
translates algebraically to (A1+0.2p)*0.034+(A1+0.2p) which simplifies
to (A1+0.2p)*1.034


--
MrShorty
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