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Default P & L Calculation Help Needed

Hello,
I'm trying to put together a p & l spreadsheet which shows buys and
sells of futures. With futures; I can buy and go long or sell and go
short. I can't seem to figure out how to get the average cost basis or
gain and loss. Here is an example. (The first line is the buy/sell;
the second line is the net position/price)

Sell 5 @ $15.00
-5 @ $15.00 Net position and Net Price

Sell 10 @ $16.50
-15 @ $16.00 New net position and New net price

Buy 25 @ $20.00 (loss of $4.00 per contracts on 15 contracts I was
short; those 15 contracts are now closed)
+10 @ 20.00 (my new net position and new net price for being long)

I'm not sure if I need to use vba for this or not, but I would
appreciate some help as soon as possible. Please let me know if you
have any questions.

 
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