skipping zeros in cells

Book10.xls I want to modify macro20 so that it doesn't copy across information in Dept Totals row if it is 0. I also want to be able to put positive and negative values in 2 different cells in sheet 3. So for example it currently puts them all in the same column. Column D. What I want is for positive figures to go in column D and negative figures to go in column E.