I am trying to figure out how to handle a value (i.e. 4.50) that is referenced in a cell to show as currency.

Here is the formula that I currently have and wonder if anyone knows how to convert to currency. Currently it converts $4.50 to 4.5

=IF(J43<0,"X currently owes $" & J44, "Y currently owes $" & J44)

Cell J44 contains the amount that is being referenced. In this example, it contains 4.5 ... but I want it to show in the cell that has the formula as $x.xx

Any help is appreciated!

Lenny