A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data
Select B46:E77. B46 should be the active cell in the selection.
Set the font color to red. This will be the default.
On the Home tab of the ribbon, click Conditional Formatting > New Rule...
Select 'Format only cells that contain'.
Leave the first drop down set to 'Cell Value'.
Select 'less than or equal to' from the second drop down.
In the box next to it, enter the formula
=B3
Click Format...
Activate the Font tab.
Select green as text color.
Click OK, then click OK again.