How do I write an IF formula for the following statement?

**July’s budgeted expenses are based on the differences between the budgeted and actual expenses for June stored in column D. July’s budgeted expenses will be the same as those for June when the difference is greater than or equal to 0, otherwise they will be 30% more. In column F, enter formulas that use a function to calculate the budgeted expenses for July. Include proper formatting.**