Right click the sheet tab and select view code and copy and paste the below code in the VBA code window. Return to excel and check

Code solution

Private Sub Worksheet_Change(ByVal Target As Range)

If Intersect(Target, Range("B:C")) Is Nothing Then Exit Sub

If Target.Column = 2 Then
    Cells(Target.Row, "C").Value = Cells(Target.Row, "A").Value - Target
End If

If Target.Column = 3 Then
    Cells(Target.Row, "B").Value = Cells(Target.Row, "A").Value - Target
End If

End Sub