Tin Co on spread sheet

M/J18 Tin co

Sir in Tin co question examiner has done the solution as follows

Increased PBIT 1,916
Finance costs (315)
Revised PBT 1,601
Taxation 22% (352)
Revised PAT 1249

Just want to ask 1 thing while performing this on spreadsheet, in cells if we do NOT put brackets for finance cost and taxation, and instead less these both in the formula so would it be fine ? I mean to say that if I show the above solution as follows

Increased PBIT 1916
Finance cost 315
Revised PBT 1601
Taxation 22% 352
Revised PAT 1249

Now suppose increased PBIT fig is in cell B2, finance cost fig is in B3, Rev PBT fig is in B4, tax fig is in B5 and Rev PAT fig is in B6.
Now for B4 I put the formula B2-B3. In this way would it be fine?