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Default need formula help please

I need the forumula to add 300 to the Wholesale (R8) and the answer be in
Markup Price (S8)

i need to do this all the lines tho
B R S
AG

item Wholesale Markup Price Additional
notes

line 8 item 8666 8966
line 9 1499 1799
line 10 5250 5550
line 11 678 978

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