In a comparable fashion, you may create a conditional formatting rule to examine the values of cells. For example: =$A2<$B2 - layout cells or rows if a fee in column A is much less than the corresponding fee in column B. =$A2=$B2 - layout cells or rows if values in columns A and B are the same.
The process of a new conditional formatting rule that uses a formula to apply yellow fill and bold font to values is given in the picture attached.
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