Excel 2013 -- Conditional Formatting ?

What formula will make the attached RED work ?
  ** if cell J# less than or equal K#
     then nothing
     else make cell J# background RED
s013.jpg
finance_teacherAsked:
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NBVCCommented:
It looks like your picture shows the reverse of what you spell out in text...

by the picture:

Select J2 to last cell in J range, go to Home>Conditonal Formatting, then choose "Format only cells that contain" from top section.

Then select Cell Value >> Less Than from bottom section, then enter =K2

Now click Format and choose from Fill tab.

If you want it the other way, then Cell Value >> Greater than =K2
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