I have a complex formula that I need to use and IF statement with AND and ISNULL. I'm trying to calculate a division between 4 different columns. If one or both are null, then divide by the other columns, so am testing all possible scenarios. How do I do this? Say I have columns I and J and columns M and N. If both M and N are null, I want to divide I/J. If M is null, then I want to divide I/N. If N is null, then I want to divide J/M. I guess I'm strugglin with the other of how to place the IF with the ISNULL and the AND. Is it IF(AND ISNULL(N138, M138)? Maybe I just have too many parenthesis?