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Default Linking cells changes formatting

I have two sheets and I am linking one sheet to a second sheet. In the first
sheet the cells are formatted as accounting, the cells in the second sheet
are formatted as currency. When I link sheet one to sheet two the formats on
sheet two stay the same (currency) for all cells except two - they are
negative numbers and they change to accounting. Can any one explain why? I
would prefer them to stay as currency, how do I fix this issue? Do I need to
do conditional formatting?
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Mabel
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