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Calculate a Difference

Column D, which will display the difference between budgeted and actual amounts, will contain simple formulas that subtract one cell’s contents from another’s using cell references. In this step, we’ll write the first formula. Later, we’ll copy the formula to other cells in the column.

  1. Activate cell D3.
  2. Type =.
  3. Click in cell C3.

    Its cell reference appears in cell D3.

  4. Type .
  5. Click in cell B3.

    Its cell reference is appended to the formula in cell D3.

  6. Press Enter.

    The result of the formula you entered appears in cell D3.

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