What is the Criteria for Gain or Loss?
A gain appears in the To column. A loss is from the From column. The first row, for example, would be +1 loss (FROM) for Blue - Dark. And +1 gain (TO) for Red - Dark. Both under Reason 1.
I also just realized that I put Reason A, B, 3. Not that it matters, but I meant for that to be 1, 2, 3.