Using Conditional formatting arrows to show cost is less than or greater than

I have this simple question I hope.  On the attachment I have arrows to show cost is less than or greater than.

Here is what I'm looking.  At C2 I wanted the arrow C3 to be red showing that B2 is less than A2 and green arrow when B3 is greater than C3.  I want the arrows on column C.  See example.  Also I'm sure this can be filtered.
C--Users-lfreund-Downloads-COST-ARR.xlsx
LUIS FREUNDAsked:
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Subodh Tiwari (Neeraj)Excel & VBA ExpertCommented:
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Martin LissOlder than dirtCommented:
I wasn't sure what value (if any) you wanted to see in column "C".
29093576.xlsx
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LUIS FREUNDAuthor Commented:
not really to concerned with the values in column C.   How would you apply this if I had a value in column A and column B is blank?  I would prefer not to have an arrow there.
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Subodh Tiwari (Neeraj)Excel & VBA ExpertCommented:
Hi Luis,

I have done it with a different setup by not using the conditional formatting inbuilt icon sets. See if that works for you.
C--Users-lfreund-Downloads-COST-ARR.xlsx
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LUIS FREUNDAuthor Commented:
LOOKS AWESOME.  Can we make it work, for example column B is blank but there is a value in column A?  Right now if I was to delete the number in column B the down arrow is visible.  There will be times when column B may not have anumber
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Martin LissOlder than dirtCommented:
What if A = B?
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LUIS FREUNDAuthor Commented:
not likely.....
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Martin LissOlder than dirtCommented:
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LUIS FREUNDAuthor Commented:
Thank you very much!
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Subodh Tiwari (Neeraj)Excel & VBA ExpertCommented:
You're welcome Luis!
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