Conditional Formatting

[Amy]

I am fairly new to conditional formatting and was looking for assistance.
Here is what I am looking to accomplish.

If N4 is 4.99% less than J4 turn the font red in the N4 Cell

J4 N4
74.54% 69.39%

 

[RonaldoOneNil]

In your conditional format select cell value is less than or equal to and enter
=N4-4.99%
Click your format button and set the font colour to red.