calculate time differences in excel 2003

calculate time differences in excel 2003 I have a goal of 2h47m00s minutes per month. If I attend let's say 1h20m00s and when my Excel cell format is:
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Guest [Entry]

"The problem is that you are attempting to display an excel cell that contains a negative value and that is formatted as time.

If you change the format of the cell to a decimal number you will see the time displayed correctly, but as a negative fraction of one day.

87 minutes is 0.0604 of a day

13 minutes is 0.0090 of a day - it is this negative value that is giving you the problem when the cell is formatted as time.

To display minutes, multiple this faction by 1440 (the number of minutes in a day). When you have done that, you will see that the number displays positive and negative minutes correctly.

Having done that, you should find it easy to display red and blue minutes for negative and positive values; the correct cell format is :

[Blue]#,##0.00_);[Red](#,##0.00)"