Since you didn't specify, let's assume your first cell is A1 and your second
cell (containing the formula) is A2. Use this formula:

=A1-A2

Note: the use of the SUM function in your existing formula is redundant.
Just use =L1-J1.

HTH,
Elkar


"duethckey" wrote:

I have two cells that I need to subtract
First cell has entered number
Second cell number is result of existing formula which is =SUM (L1-J1)

How would this formula bet written?