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Default How can I use a formula to calculate a running sub-total in excel

I have a very large spreadsheet with customer names in column E, Sales in
column J and invoices issued in column K. I need to have a running total in
column L. The formula =sum(J$3:j3)-sum(k$3:k3) copied down provides a
running total of the net of column J and K however I need the starting
position of the running total to restart each time there is a change of
customer name in column E. For example, if there is a change of customer
name at row 25 the formula needs to be reset to =sum(J$25:j25)-sum(k$25:k25)
and to continue until the next change in customer name.
 
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