Haruto is an uncompromising, courageous, energetic and masculine man, who likes to think that he is pretty tough. But despite a certain coarseness and a triumphant air he is an extremely sensitive individual (although he tends to keep this under control), and a very charming one at that (a quality that he discreetly cultivates).
To subtract in Excel, enter the numbers in a cell using the formula =x-y, complete the same formula using the column and row headings of two different cells, or use the SUM function with negative numbers. Excel does not have a specific SUBTRACT function.
For example, if you try to use the formula =OFFSET(A1,3,1,1,3) on its own, it will throw a #VALUE! error, since a range to return (1 row, 3 columns) does not fit into a single cell. However, if you embed it into the SUM function, like this: =SUM(OFFSET(A1,3,1,1,3)) The formula will return the sum of values in a 1-row by 3-column range that is 3 rows below and 1 column to the right of cell A1, i.e. the total of values in cells B4:D4.