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Default formula for finding out the negative numbers

Hi,

I have amounts in B column nearly 600 lines, the amounts includes negative
amounts and as well as the positive amounts.

amounts like, 100, -55, 253.65, -4954.34

I need a formula to put in C column, so that any negative amount shows as
Credits and positive amounts shows as Debits.

Please help me out.

Regards,
Igneshwara Reddy.
 
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