Sub ۾()

    Dim  As Range
    Dim  As Range

    Set  = Cells(Rows.Count, "G").End(xlUp)
    Set  = Range("C3")

    If .CurrentRegion.Rows.Count > 1 Then

        .Value = .Value - .Value
        .Resize(1, 2).Delete Shift:=xlUp

    Else

        MsgBox "   ʽϴ."

    End If

End Sub