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Default how to subtract whole #s but not fractions..

I'm trying to keep a over/shortage cash tally where all positive figures are
added but only whole negative numbers are subtracted (0.99 and under are not
subtracted) from the running tally.
Example: This is how it looks now
DATE O/S Where BAL PAID BALANCE
4/1 $0.00 g $0.00 $0.00
4/2 ($0.50) g ($0.50) ($0.50)
4/3 $0.00 g ($0.50) ($0.50)
4/4 ($0.30) g ($0.80) ($0.80)
4/5 ($0.91) g ($1.71) ($1.71)
4/6 $6.35 c $4.64 $4.64
4/8 ($21.51) g ($16.87) $10.00 ($6.87)
4/8 ($0.10) c ($6.97) ($6.97)
4/9 $5.10 g ($1.87) ($1.87)
4/10 $0.09 g ($1.78) ($1.78)
4/11 ($3.65) c ($5.43) $3.00 ($2.43)

This is how it should auto-calculate:
DATE O/S Where BAL PAID BALANCE
4/1 $0.00 g $0.00 $0.00
4/2 ($0.50) g $0.00 $0.00
4/3 $0.00 g $0.00 $0.00
4/4 ($0.30) g $0.00 $0.00
4/5 ($0.91) g $0.00 $0.00
4/6 $6.35 c $6.35 $6.35
4/8 ($21.51) g ($15.16) $10.00 ($5.16)
4/8 ($0.10) c ($5.16) ($5.16)
4/9 $5.10 g ($0.06) ($0.06)
4/10 $0.09 g ($0.03) ($0.03)
4/11 ($3.65) c ($3.62) $3.00 ($0.62)

I tried to come up with an "IF" type formula but nothing I tried would work.

Does anybody know how to do this type of formula?
 
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