Write negatives against positives in the same column

Good Day,

I have an issue. I have a list of negatives and positives and I need to decrease the positives against the negatives that relate to the same person in column C.
The attached file has the numbers in column P. In column P, the first negative number in P14 should be reduced against the figure in P3, and if any is left it goes against P4. When the figure in P14 is used up, the macro moves to P15 and start to reduce P3 if there is still a balance, and so on and so forth.

If it gets to P16 and all the amounts over P14 has been zeroed out, then it moves to zero out the amounts in P17, and then to P18 to P27. and the cycle continues if there is more than one line per name.

See the attached file.
Xrull

Hi Xrull,

why would P14 be balanced against P2?
You mention that the negatives should be balanced against the same person.
P2 = "Mr.A" (column D), 64 (column C), while P14 is "Mr. B" (column D), 65 (column C).

Are you sure that is correct?

Otherwise, just use a sumif?

=SUMIF(C:C,64,P:P)

Alright, then why don't you just use sumif to get the final result?