Help with conditional formatting

[Ayo]

I am trying to write a conditional formatting where if the values in columnB
and ColumnC are not equal I want to format ColumnC font as Red. Right now
this is what I have:
Rule Type: Use a formula to determine which cells to format
Formula: ="<>B4"
Applies to: =$C$4:$C$31

and it is not working. Please help.
Thanks

 

[Chip Pearson]

Select in column C from the first row to which Conditional Formatting
is to be applied down to the last cell to which CF is to be applied,
say C11:C20. Open the CF dialog, choose New Rule, Use Formula, and for
the formula enter

=$Bx<>$Cx

where x is the first row to which CF is to be applied,eg =$B11<>$C11.
Specify the desired format to apply if the value in B is not equal to
the corresponding value in C.

Excel will automatically adjust the value of x as it applies CF down
the column.

Cordially,
Chip Pearson
Microsoft Most Valuable Professional
Excel Product Group, 1998 - 2009
Pearson Software Consulting, LLC
www.cpearson.com
(email on web site)