Can anyone help me?

Here's what I'm looking for:

Col. A = Base period number
Col. B = Given number this current period.

NEEDED: Spreadsheet formula for:

If B >= A, what is %? (Example: A=20, B=30, the # I want should read 50.0, not 1.5)

Further, If B < A, what is the negative percentage, shown as a 1-place number w/a minus sign AND shown in Red. (Example: A = 40, B = 30. The result should appear as -25.0 in red, and not 0.75.)

Please help. Thanks.

Al, the only spreadsheet I'm familiar with is Excel, so I don't know the syntax you're using. There should be a help icon on the toolbar to take questions and tell you how to enter a formula.

To Roger,
Would appreciate having the formula in Excel. I can handle it from there.
Thanks, Al