Conditional Circle

Is there anyway to create a checkbox or anything that if a condition were met, it would circle a value?

Simply put, I'm transferring an expense report from paper to excel, and this report is still entered by accounting from hard copies. The expense report requires that all credit card expenses be circled. Previously, I've created cell sized circles, left them unprotected so that they could be dragged over the credit card expense. I would like to add a checkbox somewhere that says, "Circle Expenses" or "Circle All Expenses".