Difficult as you are trying to compare 2 ranges. I would have thought
an array formula exists for this, however arrays are not my specialty.
You colud always just have the following:
Cell P44:
=P42=P43
Cell Q44:
=Q42=P43
Cell R44:
=IF(AND(P44, R44), "In Balance","Out of Balance")

Hope this helps.

Giff