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Default enter opposite number one row below

Can someone help me on this.
lets say i have

column O

row 1 150
row 2
row 3 92
row 4
row 5 70
row 6

how can i create a macro that goes to column O, enters the value of the cell
above in this case 150, one row below having opposite sign -150, insert a row
below, and continue the same procedure. In this case, making 92 as -92 one
row below and insert a new row, and so on. Thanks a lot.

 
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