Under Arguments, click the box next to value1 and type A3. In the Formula Builder list, double-click IF. On the Formulas tab, in Function, click Formula Builder. In cell A3, type =A1-A2, and then press RETURN. On a blank sheet, in cell A1 and cell A2, type 10. To learn more, see the IF function article. You can use the IF function to specify a condition that displays a zero (0) value as a blank cell or as a dash (-) in a cell.