Merge 2 formula for specified column in vba code

Hi every one could some one help me

i want to put and merge formula in column M:
=IF(M2=L2,"",M2) in this below code
i think i should put after or merge it with This row: range ("m2:m" & lr)="=L2-E2

it is obvious but if you need i will attach the excel sheet

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thank you so much

Do you really want to create a circular reference by inserting into M2

Formula:

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May be use the hint from the yellow banner at the top?