Creating Debits and Credits from Net

You might have a trial balance that just has net amounts that you need in separate debit/credit columns. See example:

In Col E we will create our Debits, and Col F our Credits. We’ll leave Col D blank to give some separation.

In Cell E2 insert the formula:

=IF($C2<0,0,$C2)

In Cell F2:

=IF($C2<0,-$C2,0)

Now, copy the formulas down for the whole TB. The results should  look like:

I have added a simple formula in Cell F9 to make sure that my debits and credits equal the original list. It does!