Sorry for the confusion and repost, i'll try to explain better this time.
here's a copy of the actual sheet http://www.savefile.com/files/2073433
and below is an example of it

this is an on going oil log, that has to account for all oil used and were
it was used.

row 4, in this example i'm starting with a new batch amount (C4), and i
produced (G4), since this is a new batch there is no previous batch, (H4)
should be blank and I4 (amount used from previous batch) should equal G4, and
J4 is the remainning balance C4-G4.

row 5, i have no new batch (C5) so this cell is empty, but i produced (G5)
and since G5 is less than J4 cells H5 and I5 should be blank (i can't get H5
to go blank) and J5 is the result of J4-G5

row 6, now i have an amount in C6 (batch amount) and produced in G6, but
since G6 is more than J5 i need H6 to equal J5 and I6 to equal the difference
between G6 and H6, (H6+I6=G6) with the formula i'm using it seems to be doing
this. and J6 should equal J5+C6-G6

this sheet will be onging.

C G H I J
4 127,423 54,000 54,000 73,000
5 43,200 30,223
6 149,481 36,000 30,223 5,777 143,704

the formulas i'm using are.

column H- =IF(G50,J4,"")
column I- =SUM(IF(C50,G5-H5))
column J- =SUM(IF(C50,(J4+C5-G5),IF(G50,(J4-G5))))

hope this clears it up a little bit

thanks again
Dave