Excel formula templet , plus for sports data

Calculation issues: 1) getting a correct "Bruline from my data in COL K and L to be correct in COL O. in COL O I want the Calculation to be proper row, depending on which team has the higher #. Look at cells in rows 5 thru 8 and Col K,L, N. Remember the teams values are along the rows. Col A the team and the bet line. This number is acutally a negative for the team that it is posted under. So the 1st team set (Georgetown(A1) at Syracuse(A3) line is Syracuse - 7.5. In Col A cell a5 (Northern Illinois) is -1. I post them as positive due to manual input. (maybe run a format to change to negative? ) COL P is the difference of COL A line and COL O "bruline" IF this number is greater than 5 I want to highlight it Green, unless is the favorite (has the game line in COL A under it, then dont hightlight. (conditional format fine). General Info on what is already done: COL B thru COL I is from formula doesn't need adj. Col K is the Net of COL H and COL L is one half the net of COL I. Sample "bruline" are calculated, but I am not using the right formulas is the numbers were to change, these are just check figures. Finally if we get the above working, I want to compare the highlighted games to the results of game in COL M. So as example, Rows 21 - 24. Cleveland St vs Ohio. the game line is Ohio -12 the "bruline" is Ohio -6.5 the Diff in COL P is 5.42 so we would highlight Cells P21-P24. Than is COL Q do a comparision to the game result in COL M. Clev ST. 53 OHIO 71, or 18 point win by Ohio. So in Column R lets have a formula that returns "win" or in this case "loss". I want a cell at bottom of COL R that tells me how many wins vs losses. This case "0-1" I am open to moving the data around except for team names and COL B thru I. (only to simplfy) I prefer cell formulas over VBA macros. If you want to go VBA route, you will have to explain them to me and how to edit.