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Default Thought it was an "IF" formula, but haven't been able to figure it

I am looking for a formula (excel 2003) that gives me the following
answer.
(in box 14) If line 10 is more than line 13 enter the answer J31
(in box 15) If line 13 is more than line 10 enter the answer H32


8 175227.44
9
10 175225.44
11 175227.18
12a 2967.75
12b 1
13 178194.93
14
15



 
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