how do you enter these IF functions into excel? 

1.) if the total cargo capacity to Las Vegas (cell L22) is greater than the Daily Cargo Shipments (cell E22), the company can sell the difference between the two (its excess capacity) to competitors. 2.) If the total cargo capacity to Las Vegas (cell L22) is less than or equal to the Daily Cargo Shipments (cell E22), the company has no excess capacity to sell to competitors.