Advanced IF function Help

Hi all,

I have a list of accounts (1000+) and have to do some data manipulation to make sure that the accounts have enough fees. It's fairly simple task, basically comparing the estimated fees and current cash balance. And if the current cash balance is greater than the estimated fees, we don't really do much. If not, we will generate more cash in the account to cover the fees.

However, we have some accounts that pay fees for other accounts as well. I was wondering if there is a way to make this simple that I can easily see which accounts will need to raise cash.
Please see attached.

Thanks in advance for your help!