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Default Using Sumif with debits & credits

I'm trying to create a summary sheet from 3 tabs of data. Want to add the
first two values and subtract the third. It's working, but sometimes my
first value is a negative value and when i subtract the 3rd positive value my
result is wrong. I.e., first value is -300, second value is null (no affect)
and third value is 19, (-300+0-19)which results i a negative -319 when what i
want is -281. Is there a way to handle this so i don't have to edit each
cell individually? Thanks in advance.
 
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