Eliminating Errors Resulting from If Functions with Multiple Conditions

I would like to know if I can subtract from one colunm to another (Example: =SUM(J20-AB20) and then get the percentage of the sum to show in the same cell. I hope that is not confusing (Example: the sum in the above cell will equal $6,000. I would like to the cell to show 91.14% of the sum)

Problem:

The following formula returns FALSE, even though both conditions are true (i.e. cell A2=5 and cell B2=8):
=IF(A2=5&B2=8,TRUE,FALSE)

Solution:

Use the IF and AND functions as shown in the following formula:
=IF(AND(A2=5,B2=8),TRUE,FALSE)