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BTR BTR is offline
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Default Declining balance

Can someone give me the "easiest" instructions to keep a running balance
using formulas?

Ex: Balance 125,000
Less 1,394.50
Balance
Less 2,356.89

I thought I did the following but I can't get the formula to automatically
deduct the expenditures and give a balance each and every time. This is what
I have been doing.

fx, click on sum
=Sum (K3-J3)
Copy & paste

Help me learn how to do this painlessly and quickly. Thanks