Row 2 - Col A thru D has peoples name A, B, C, D
Row 2 - Col E thru H has same peoples name A, B, C, D
Row 3 - Col A has $10 (person A)
Row 3 - Col F has $10 (person B)
Row 3 - Col I should have formula (I am thinking IF formula ?) where the
result should returns "From A to B". meaning person A has $ 10 which needs to
be transfer to person "B".

Row 4 Col B (person B) and Col E (person A) has $11
Row 4 Col I should return the result "From B to A".