Excel 2003 - In the portion below I need Cell C2 to average the 4 rows below.
The last to rows equal zero. So when I average all the rows of course it
sees those cells as zero. I tried using N/A but it stil sees those as a
zero. Please help I have been working on this huge spreadsheet for a while
now and really need to get it right.

A B C

5 5 =IF((B3=0)*AND(A3=0),"N/A",B3/A3)
5 5 =IF((B4=0)*AND(A4=0),"N/A",B4/A4)
0 0 =IF((B5=0)*AND(A5=0),"0.00%",B5/A5)
0 0 =IF((B6=0)*AND(A6=0),"0.00%",B6/A6)