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Default Differnce function and argument for amounts in adjacent cells

This is a request for help with a simple difference calculation for two
adjacent cells, as described below.

The example below may well be more understandable than my attempt to explain
what is needed.

Function and argument needed for the plus or minus difference between the
amount in a cell for a given days sales last year and the amount in the
adjacent cell to the right for a given days sales this year.

The last years daily sales dollar amount is the standard, and the this
years daily sales dollar amount will be more or less than that amount. This
more (plus) or less (minus) amount will be shown in the cell adjacent to the
right of the this years daily sales dollar amount cell.

Running sums will be shown for each column.

Below is the proposed layout example. Each row is for one day in a given
month. Amounts shown are for four days only. The SUM totals are at the bottom
of each column.

Last Year This Year Difference
Gross Sales Gross Sales
1214.00 1113.00 -101.00
1065.00 1712.00 647.00
2301.00 2812.00 511.00
4216.00 3330.00 -886.00

SUMs for the month

8796.00 8967.00 171.00

All the function arguments my search has turned up are for more complex
difference function arguments. I am at wits end. Your help will be deeply
appreciated.

 
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