MIS Interview Series Q26 (Adding Minus Sign)

Question asked in an interview.

Sample file can be download from below link.

https://docs.google.com/spreadsheets/d/1gZUawk1eaoYRn2nt9A_tw1bOYlduVHiZ/edit?usp=share_link&ouid=108365514073073043927&rtpof=true&sd=true