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Excel Help Forum - Excel General: [SOLVED] help with formula. It works but empty cells show#VALUE

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[SOLVED] help with formula. It works but empty cells show#VALUE
I have attached a sample workbook and in it I have surprised myself by ammending a formula, it works but when the cell is empty I get #VALUE in the cells, I would like the cells to be empty. It's difficult to explain but it is obvious if you would take a look at my sample. Thank you.