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.
The formula is summing up the two cells directly above cell B8. If you look at cell B13, it will need a formula too. The formula in cell B13 will also sum up the two cells directly above it. This is where Excel's Copy command is useful. What you can do is copy the formula from one cell to another cell.