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Default creating formula

Hi,

I would like to know how I can create a formula. What I have is two columns
of data. I would like to have the total of the first column subtracted from
the second column. However when subtracting to start from the top of the
second column until that figure reaches 0 and then carry on with the figure
underneath. ie.

B1 = 5
B2 = 10


so if my first column A is 7 I would like the formula to subtract 7 from B1
until B1 reaches 0 and then the remaining amount to be subtracted from B2. So
this would leave 2 left over and then 10-2 would leave 8. Is there an entry I
can do this?

Many thanks.
 
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