VBA how to create new worksheet and move value

Hello there,

I am zero in vba, can anyone please assist me what code to be used given following conditon

Given,(I have data converted from csv to xls as follows)
1. I have alphabetical data in column 'I'
2. Numeric data on column 'L' and 'm'

Output I want

1. create new worksheet in same workbook and name it 'Recs'
2. Move only value from column 'I' to column 'A' of 'Recs'
3. Move numeric data of ''L' and 'M' (value only) to column 'B' of 'Recs' But it should be moved meeting condition =if(L1>=0,-L1,M1)
4. create a message box named 'send email' so if I click on that message box, only worksheet 'Recs'get attached to my 'new email' of outlook express

Hope the the way I have defined above makes sense and not too demanding, :-). Please let me know if any further detail would be helpful.

Thanks in advance for your assistance.