Use the Format menu / Conditional Formatting in cell B-3 ,change to
"formula is" and put the following in the formula box =A3="X". For
formatting choose Font color Blue. You can either make a second
conditional Format at the same time to format font Red if the formula
is =A3="". Or, instead of the second condition, just permantly
format the Font as red.

Alternativly you could leave the "value is" and make it "equal to"
"Paid" and the format Font Blue, and the second Condition is "equal
to" "Unpaid" with format Font Red.


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