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Default Macros

I need to create a workbook that will import a text file every month. Once
imported I need to do a formula. Let me see if I can explain.Col a has my
numbers, I need to take the first 400 from A, and put the remainder in col C,
but only if col a is 400 and if it is less that 400 take the contents on A
and put in B. This is billing at different rates.

A B C
2000 400 1600
400 400 0
395 395 0
1000 400 600
--------------------------------
3795 1595 2200


Total of A should equal B+C

Where do I need to start?
I know very very little about macros and formula programming in Excel.

TIA
Gerald

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