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Default Please help with formula

I would like a formula that would give me the following answer:

If
A1 displays 10.5
B2 displays 10.3
B3 displays 10.7
B4 displays 10.1

Then
C2 displays difference between A1 & B2
C3 displays difference between A1 & B3
C4 displays difference between A1 & B4
etc etc

I hope this makes sense.....

Thank You in advance for any replies.



 
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