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?