R$1.$ Cell K$2$: Enter a formula that results in either the savings $($positive amount$)$ or additional cost $($negative amount$)$ of selling a piece of equipment and purchasing a new piece to replace it$.$

fill in the blank $1$ of $1$$

R$2.$ Cell L$2$: Enter an IF function to return the value in cell K$2,$ but only if that amount is positive. Entries in this column indicate this equipment should be replaced.

Enter a $0$ in the answer box here if cell L$2$ is blank in your spreadsheet.

fill in the blank $1$ of $1$$

$0$

R$3.$ Cell M$2$: Enter an IF function to return the value in cell K$2,$ but only if that amount is negative. Entries in this column indicate this equipment should be kept.

Enter a $0$ in the answer box here if cell M$2$ is blank in your spreadsheet.

fill in the blank $1$ of $1$$

$0$

R$4.$ Copy down the entries in cell K$2,$ L$2,$ and M$2$ to all other rows with data.