Highlight Cell per Condition

Please see attached sheet for referance to my problem.
I need VBA Macro for followning problem.
I have number of clients (column A) with monthly revenue as shown in attached sheet.
The sheet will show you monthly revenue for cleints in Row 4 thru 134.
What i want is to compare the revenue of each client from month to month and highlight the cell if the % increase or decrease is more then the value defined in field K1.
Data Range J5:AL134
Start comparing
Row 5 K5 with J5
L5 with K5
M5 with L5.....so on until
AL5 with AK5
Row 6 K6 with J6....AL6 with AK6
until
Row 134 K134 with J134.....AL134 with AK134

Need to highlight the cells with the following conditions;

If % diff is > then K1 then highlight the cell with red
If % diff is > 0 and less then K1 then highlight the cell with blue
If % diff is < 0 then highlight with green

This is how to calculate % diff :

% Diff for Client on row 5 for Feb 06 would be:

(k5-J5)*100/k5
=(614.19-539.29)*100/614.19=12.19% hence hightlight cell K5 with Red

and so on for all cells range J5:AL134


please let me know if you have any questions.


Thank U

Riz MOmin