What formula would be used to meet the following conditions?

1) If both A1 and B1 are positive numbers, and A1 is greater than B1, get a
positive number, in C1. The number in C1 is the percentage by how much A1 is
greater that B1.

2) If both A1 and B1 are positive, and A1 is less than B1, get a negative
number , in C1. The number in C1 is the percentage by how much A1 is less
than B1.

3) If either A1 or B1 is a negative number, the word “Neg” appears in C1.

4) If either A1 or B1 is empty, the word “Em” appears in C1.

5) If both the conditions in 3) and 4), above, are in effect, the word “Neg
Em” appears in C1. *(for example, if A1* had a negative number and B1 is
empty, the word “Neg Em” would appear in C1)

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