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This video tutorial demonstrates three formulas to convert negative numbers into positive numbers. 1. The first formula uses the MAX function: `=MAX(cell, -cell)`, which converts a negative number, such as -19, to positive 19. You can copy this formula to adjacent cells. 2. The second formula employs the ABS function: `=ABS(cell)`, which also converts any negative number to its positive equivalent. 3. The third formula utilizes the IF function: `=IF(cell > 0, cell, -cell)`, which checks if the number is greater than 0; if not, it returns the negative number as positive.