Conditional formatting adjoining columns confused

Hullo.

I am trying to get some conditional formatting worked out for a table. here is a sample:

Lic % Oper % License vs. Operating
62% 62% 38%
128% 114%
94% 89% 11%
52% 104% 48%



What I want is for the sheet to look at the value of the Oper % column first. If this value is less than 100%, then in the License vs operating % column return the difference from 100% as red cell with black font. If the Oper % is over 100%, then look at the Lic % and if this is under 100%, then return in the License vs operating column the difference form 100% as a blue cell with black letters. If both Lic% and Oper % are over 100%, then the third column is left blank.

I tried going with the formula =IF(N117<100%, 100%-N117, IF(M117<100%, 100%-M117)) where N is the column for the Oper% and M is the Lic % column.
Then I split it up into two separate rules; ="if n<100%, 100%-n" and then followed by ="if m<100%, 100%-m" with different formats for each rule.

When I try to apply these to the license vs operating column, even just a small sample of it, I get nothing.

I am overlooking something but am confused as I am not very experienced at this functionality.

Any help is appreciated.

Thanks in advance

Dup post in error