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 following OFFSET formula returns a cell reference based on a starting point, rows and cols that you specify: =OFFSET(A1,3,1) The formula tells Excel to take cell A1 as the starting point (reference), then move 3 rows down (rows argument) and 1 column to the left (cols argument). As the result, this OFFSET formula returns the value in cell B4.