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Ayo Ayo is offline
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Default Help with conditional formatting

I am trying to write a conditional formatting where if the values in columnB
and ColumnC are not equal I want to format ColumnC font as Red. Right now
this is what I have:
Rule Type: Use a formula to determine which cells to format
Formula: ="<B4"
Applies to: =$C$4:$C$31

and it is not working. Please help.
Thanks