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Default Calc to show difference in numbers in two columns

Hi

I have two columns of data.

I would like a formula that will put a figure in column D that shows the
difference between the figure in column B and Column C

If column C is a higher figure, I would like the calculation in column D to
be shown as Green.

I'm sure this can be done with Conditional Formatting but it beats me.

Any help will be greatly appreciated.

Thanks in advance

Malcolm
 
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