How do you calculate and input the Accumulated Depreciation--Buildings in excel? It must be a...

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How do you calculate and input the Accumulated Depreciation--Buildings in excel? It must be a negative value.

\begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 1 & & & \\ \hline 2 & \multicolumn{3}{|c|}{\begin{tabular}{l} The following is the adjusted trial balance of Sierra Company. \\ (Click on the Graded Worksheet Tab below.) \end{tabular}} \\ \hline 3 & \\ \hline 4 & \\ \hline 5 & \multicolumn{3}{|c|}{ Adjusted Trial Balance } \\ \hline 6 & \multicolumn{3}{|c|}{ December 31} \\ \hline 7 & Account Title & Debit & Credit \\ \hline 8 & Cash & $5,000 & \\ \hline 9 & Prepaid insurance & 500 & \\ \hline 10 & Notes receivable (due in 5 years) & 4,000 & \\ \hline 11 & Buildings & 20,000 & \\ \hline 12 & Accumulated depreciation-Buildings & & $12,000 \\ \hline 13 & Accounts payable & & 2,500 \\ \hline 14 & Notes payable (due in 3 years) & & 3,000 \\ \hline 15 & Common stock & & 6,000 \\ \hline 16 & Retained earnings & & 4,500 \\ \hline 17 & Dividends & 1,000 & \\ \hline 18 & Consulting revenue & & 9,500 \\ \hline 19 & Wages expense & 3,500 & \\ \hline 20 & Depreciation expense-Buildings & 2,000 & \\ \hline 21 & Insurance expense & 1,500 & \\ \hline 22 & Totals & $37,500 & $37,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline 4 & A & B & C \\ \hline \multicolumn{4}{|l|}{1} \\ \hline 2 & \multicolumn{3}{|c|}{ Use the information in the adjusted trial balance to prepare Sierra Compan } \\ \hline 3 & & & \\ \hline 4 & \multicolumn{3}{|c|}{ SIERRA COMPANY } \\ \hline 5 & \multicolumn{3}{|l|}{ Balance Sheet } \\ \hline 6 & \multicolumn{3}{|l|}{ December 31} \\ \hline 7 & \multicolumn{3}{|l|}{ Assets } \\ \hline 8 & Current assets & & \\ \hline 9 & Cash & & $5,000 \\ \hline 10 & Prepaid insurance & & 500 \\ \hline 11 & Total current assets & & 5,500 \\ \hline 12 & Long-term investments & & \\ \hline 13 & Notes receivable (due in 5 years) & & 4,000 \\ \hline 14 & Plant assets & & \\ \hline 15 & Buildings & $20,000 & \\ \hline 16 & & (12,000) & $8,000 \\ \hline 17 & Total assets & & $17,500 \\ \hline 18 & \multicolumn{3}{|l|}{ Liabilitiev } \\ \hline 19 & Current liabilities & & \\ \hline 20 & Accounts payable & & $2,500 \\ \hline 21 & Long-term liabilities & & \\ \hline 22 & Notes payable (due in 3 years) & & 3,000 \\ \hline 23 & Total liabilities & & 5,500 \\ \hline 24 & \multicolumn{3}{|l|}{ Equity } \\ \hline 25 & Common stock & & 6,000 \\ \hline 26 & Retained earnings & & 6,000 \\ \hline 27 & Total equity & & 12,000 \\ \hline 28 & Total liabilities and equity & & $17,500 \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Buildings \\ \hline Accumulated depreciation-Buildings & =C16B15 \\ \hline \end{tabular}

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