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Default Can I use an IF statement to show a picture?

Hi all,

I am using the following IF statement to show the % increase in costs,
only if it is 10% or higher than the running average. If not the cell
stays blank.

=IF(AND(J1110%,J11<""),J11,"")

Now .... could anybody tell me how I could change the above formula so
that instead of showing the % increase from cell J11, it will display
a picture of an unhappy face? Sounds a bit daft but it does capture
peoples attention!

The image will probably be a bitmap or jpeg

Thanks folks - much appreciated :-)

Mike

 
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