Excel 2007 : Function to redeem negative payouts with positive payouts

Hi, I'm caught up in a problem and would be thankful for any help or hints to solve this one:

We're paying bonus based on the performance of a branch. A bonus only gets payed out if the performance is positive. If the performance is negative no bonus will be payed out. The negative performance will be charged to upcoming bonus payouts.

Example:

Performance:
January Performance: 2000$
February Performance: 2031$
March Performance: -4034$
April Performance: -200$
Mai Performance: 7000$

Bonus Payouts (1%):
20$
20$
0
0
10$ (70$-20$-$40)


I'm just not able to create an excel document that takes the negative bonus of future payouts. Please help!

Maybe you mean this?