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Default how to calculate based on dates?

I want to calculate whether total payments are ahead or behind of schedule.

Column A is for Dates.

Column L is the difference between J$6 and J(whatever selected row). The
number in Column L gets
larger, row by row.

I want to have a Column M that calculates how much the figures in column L
are ahead or behind
plan. The plan is for column L to increase at 53 per day.

The entries and the dates entered in Column A are not daily (or in any
regular periodic sequence),
but they are chronological of course.

Working with the dates is confusing me -- can anyone help?!

Thanks,
Jack


 
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