I have a value in cell A, i would like to display this value in cell B if it
is less than or equal to 667.
If the value in cell A is greater than 667 i would like the value up to 667
displayed in cell B and the remaining value displayed in cell C.

e.g. cell A = 141
cell B = 141

or

cell A = 788
Cell B = 667
Cell C = 121

Can anyone help