How to insert two actions in one cell?

Question

excel

Hello. I have a table:
A - description
B - income
C - expense
D - total
Each row is a separate entry.
It cannot be that in one line there was both an income and an expense.

I have a problem with column D.

I need the total to be calculated automatically. The 2nd line (the first line with headers) contains the initial amount of money. Tell me, how can I write two operations at once in D: SUM (B3: D2) and MINUS (C3: D2)? So that on the next lines there will be addition and subtraction with the previous line?

Answer 1

=ЕСЛИ(И(ЕПУСТО(C3);ЕПУСТО(D3));;E2+C3-D3)
If columns 2 and 3 are empty, then we do not write anything, and if not empty, then add 2 and subtract 3

Answer 2

Multiply consumption by -1
=СУММ(B3: D2)-СУММ(C3:D2)