Need help with VBA code to perform a calculation, replace cell content and delete row

I have attached a spreadsheet where I have finished all the macros I needed with the exception of one. When you open the spreadsheet you will see Columns I and L have a negative amount, shown in red. I need to figure out a way to:

Subtract the negative amount from the cell directly above and calculate the amount
Replace the amount in the cell directly above the negative amount with the newly calculated amount
Delete the row that contains the negative amount
After all calculations are complete, the new totals should match the old totals for Columns I and L

Sample Worksheet contains the data.
Sample Worksheet (after) shows how the spreadsheet looks after I manually calculated, replaced and deleted (too time consuming!)

Any help would be greatly appreciated since I don't know how to go about this piece.

Wow - that was fast, and it works perfectly. Thanks so much for sharing your knowledge with the vba novices.