Conditional formatting of cell x based on percentage of cell y value

[Cgir]

Hi all,

I'm new to the forum, so apologies if I am posting this question in the wrong place.

I've used some of the answers on here to help with questions I've had in the past but I can't find anything to help with the problem I currently have and I'm getting frustrated!

Basically, I want to conditional format one cell based on the percentage of another cells value - i.e.

If cell B2 is greater than 50% of the value of cell A2 then show red
If cell B2 is greater than 25% but less than 50% of the value of A2 then yellow
If cell B2 is less than 25% then green

An example of the figures I'm trying to work with is below, I assume I need to use a formula for this but I just can't get my head around it! I've also added an example excel sheet where the figures I'm trying to work with are column A and column N (B2 would equal K2 on example sheet).

$309,778.38 $226,138.22
$293,716.80 $200,518.20
$237,286.16 $160,168.16
$218,482.06 $110,526.22
$325,709.74 $164,483.42
$176,914.33 $86,688.02
$78,278.54 $38,199.93
$21,176.42 $9,411.74
$86,022.40 $33,548.74
$249,006.05 $96,584.16
$273,086.59 $105,924.50




Any help would be greatfully received, Thanks in advance.