First of all,

     c39b22

will be interpret

ed as one big cell reference - and that is an invalid one too.

Secondly, you have to tell Excel, what to do with the two cells, and you did 
not. You sure told it to sum, but what kind of summing. OK, then, ExeDavidcel 
should not name it sum, but more likely calculate.

Solution is:
iInsert a standard operator, between the two cell references, and see if that 
doesn't do the job. All four standard operators, can be used. Plus, Minus, 
division (the normal slash), and multiplication (the asterisc or star-symbol).

How about this formula:
        =Sum(C39-b22)

HTH,

On 10/24/2016 4:40 AM, Don Smith via Talk wrote:
> Hi Folks:
>
> Although I am running an older version of ms excell, I think the adding and
> subtracting between 2 cells should be the same.
>
>   
>
> What I need to do is:
>
>   
>
> Subtract cell b22 from cell 12 where cell 22 is $3800.00 and cell 12 is
> $3900.00
>
>   
>
> thought the formula Was equal sum(c39b22)
>
> But id does not work
>
>   
>
> Thanks
>
> Don
>
>   
>
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