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Default negative columns

I hope that someone can help,
Using excel 2003 I have a workbook that is set up to show daily takings in
each department within my shop.
I have just introduced a refund department and want to enter these figures
as a negative. Columns A-M are positve and N is the negative O is my
total.....how do I do this???????????????
I know the bare basics of excel!!!
many thanks
martin`

 
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