Formula to carry over hours worked to overtime collumn - NON-HH:MM formatted sheet

Greetings!
I am trying to format a worksheet that is set up for time keeping for employees. The catch is, there is no 'In' and 'Out' for lunch, or breaks, and no time of day given, just a number to reflect the actual number of hours worked. IE - (day 26 in calendar month) 10.75 hours, show 8 in regular hours, and 2.75 in OT collumn
I have attached a sample to show the general lay out of the timesheet.

I already have collumns for PTO, Vacation and Sick time. This has already been formatted so that the person doing entry can simply put a 'P', 'V', or 'S', and the value will return an '8' in the respective total cells.

What I am now trying to do is to find a formula that will subtract any hours worked (per day) over 8, and place the difference in the Overtime collumn.

This is simple when done on a week or daily basis, and when time format is being utilized. But this spreadsheet is not, hence my frustration with formulas and functions.

I am trying to streamline the manual processes inplace at my place of employ, and am a bit fuzzy on time keeping when there is not HH:MM or date formats. Thank you all in advance.