Background
Excel is really good at identifying errors. The most common is the #DIV/0 which is caused when you try to divide by zero.
This error causes a very disjointed appearance and effects the visual presentation of the information. The error can be removed by using the IF statement instead of just dividing D5 by B5. The IF Statement takes the form of
=IF (logical_test, [value_if_true], [value_if_false]) so our formula in cell e5 is =IF(B5=0,0,D5/B5).
