Cell conditional split

[wikus]

Could someone please help.
I have a account type column and a amount column which I have to split into dt and ct columns on these conditions:
If the type is income and the amount is positive then its a dt else a ct.
If the type is expense and the amount is positive then its a ct else dt.
If the type is asset and the amount is positive then its a dt else ct.
If its a type liability and the amount is positive then its a ct else dt.
I would appreciate some help.

 

[Andrew Poulsom]

I thought a debit was an asset or an expense, and a credit was a liability or income.

 

[wikus]

This is journals, so there are debits and credit for all types.