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Default Making a cell Negitive only

Can this be done by formating or do I need a formula. I thought I may be able
to do this using the "IF" function but the examples I've seen only give me
text. I really just want certian cells to have Negitive numeric values only.
I am trying to create a general ledger so certian cells must be negitive to
balance.
Thanks! Ya'll Rock BTW
 
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