## Sure, Al! I can help you with that. In Excel, you can use the following formulas to calculate the percentages you need:

1) If B >= A, calculate the percentage:

The formula is: `=(B/A)*100`

To use this formula, you need to enter it in the cell where you want the result to appear. For example, if you want the result in cell C2, you would enter `=(B2/A2)*100` in cell C2.

2) If B < A, calculate the negative percentage:

The formula is: `=((B-A)/A)*100`

To use this formula, you need to enter it in the cell where you want the result to appear. For example, if you want the result in cell C2, you would enter `=((B2-A2)/A2)*100` in cell C2.

To show the negative percentage in red, you can use conditional formatting. Here's how you can do it:

1) Select the cell(s) where you want the negative percentage to appear.

2) Go to the "Home" tab in the Excel ribbon.

3) Click on the "Conditional Formatting" button and select "New Rule".

4) In the "New Formatting Rule" dialog box, select "Format only cells that contain" from the drop-down menu.

5) In the first drop-down menu, select "Less than" and enter 0.

6) Click on the "Format" button and choose the red font color.

7) Click "OK" to apply the conditional formatting.

This formatting rule will make any cell with a value less than 0 appear in red.

I hope this helps! Let me know if you have any further questions.