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Excel 2010 Help to move a negative number to another column

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In Example 2, I need for the negative number
to move over to the DR side and I need the
TC to change from 90 to 95.

Example 1.
Account # TC DR Amt CR Amt
104502090 95 108,613.00
169000001 90 $108,032.31
393000190 90 $580.69

Example 2.
Account # TC DR Amt CR Amt
104502090 95 262,654.00
169000001 90 $266,587.82
393000190 90 ($3,933.82)
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