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Default Sum after blank cells

Hello everyone,
I have a tricky situation. I have been entering numbers in column B (DR
column) and hoping that a formula in column C (CR) columns would sum the 200
& 300 to give 500, (C4). Also, if I entered 400,20 and 50 in column B, the
result of 470 would pop up in column C (C8). I have been trying many formulas
in column C but I keep getting 970... the sum of column B. Do I need a VBA?
A B C
1 DR CR
2 Advertising 200
3 Newsletters 300
4 Accounts pyable 500
5 Postage 400
6 Messenger 20
7 Stamps 50
8 Accounts pyable 470


500 IS C4
470 IS C8
 
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