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Default How can I show the difference (+ or -) between two cells in Excel

I need to show the difference either plus or minus between two cells..i.e...
Col.1 is 10.00, Col.2 is 20.00, Col.3 needs to say that Col.2 is 10.00 over
what Co.1 is...Col.1 is the alloted budget number, Col.2 is the amount
actually spent, Col.3 needs to show the amount either over (+) or under (-)
Col.1's number.
thanks.
 
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