=IF(OR(VLOOKUP(G28, 'CN004_Balance'!A:D, 4, FALSE)="FROM", VLOOKUP(G28, 'CN004_Balance'!A:D, 4, FALSE)="TO"),
VLOOKUP(G28, 'CN004_Balance'!A:D, 4, FALSE),
IFERROR(INDEX('CN004_Balance'!D:D, MATCH(G28, 'CN004_Balance'!A:A, 0)+1), "Not Found")))
=IF(OR(VLOOKUP(G28, 'CN004_Balance'!A:D, 4, FALSE)="FROM", VLOOKUP(G28, 'CN004_Balance'!A:D, 4, FALSE)="TO"),
VLOOKUP(G28, 'CN004_Balance'!A:D, 4, FALSE),
IFERROR(INDEX('CN004_Balance'!D:D, MATCH(G28, 'CN004_Balance'!A:A, 0)+1), "Not Found")))