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if statement - IF Logic test - Excel

I am wondering if anyone can help me. I am trying to create a in and out sheet for COVID-19 tests for our company and I can't seem to get it to work.

PICTURE_1

I am trying to do If cell = IN then add, else minus from the number.

Many thanks


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You can use the SUMIF function.

=SUMIF(C:C,"IN",B:B)

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