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function apply_divide_formula($resultArr){
        // $resultArr = [40 => 900, 41 => -150, 42 => -250, 43 => -250];
        $plusArr = [];
        $minusArr = [];
        foreach ($resultArr as $kk => $vv) {
            if ($vv > 0) {
                $plusArr[$kk] = $vv;
            }
            if ($vv < 0) {
                $minusArr[$kk] = $vv;
            }
        }

        $balanceArr = [];
        $finalArr = [];
        foreach ($plusArr as $kk => $vv) {
            foreach ($minusArr as $kk2 => $vv2) {
                // if($plusArr[$kk]>= $minusArr[$kk2])
                $minusValue = abs($minusArr[$kk2]);
                $value = $plusArr[$kk] - $minusValue;
                if ($value === 0) {
                    $finalArr[$kk][$kk2] = $plusArr[$kk] + ($finalArr[$kk][$kk2] ?? 0);
                    $vv = $plusArr[$kk] = 0;
                    $vv2 = $minusArr[$kk2] = 0;
                } else if ($value > 0) {
                    $finalArr[$kk][$kk2] = $minusValue + ($finalArr[$kk][$kk2] ?? 0);
                    $vv = $plusArr[$kk] = $value;
                    $vv2 = $minusArr[$kk2] = 0;
                } else {

                    $finalArr[$kk][$kk2] = $plusArr[$kk] + ($finalArr[$kk][$kk2] ?? 0);
                    $vv = $plusArr[$kk] = 0;
                    $vv2 = $minusArr[$kk2] = $value;
                }
                $balanceArr[$kk][$kk2] = $value;
            }
        }
        return $finalArr;
    }
}