I have three columns. Column A & B represent the order in which items have to
be made. Column C represents the difference between the order in the two
columns in terms of how many rows the value in Column B has moved forward or
backward relative to Column A. How can I calculate the value of the
difference and populate column C ?

Col Col Col
A B C
1127 1129 +1
1129 1130 +1
1130 1132 +3
1102 1102 0
1131 1131 0
1132 1133 +1
1133 1135 +1
1135 1137 +2
1062 1138 +2
1137 1062 -1
1138 1141 +1
1141 1143