合併格與对应值相减 顯剩餘 (9469)

D2=TEXT(TEXT(LOOKUP(9^9,C$2:C2)-SUMIF(A$2:A2,A2,B$2:B2),"!0;-0")+B2,"0;!0")

E2=IF(C2>0,TEXT(C2-SUMIF(A:A,A2,B:B),"0;;"),"")