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Default Formulas

I am having trouble with a field in which I am simply trying to calculate
=B30/B31
because I am using some IF formulas in the monthly values from where B30 and
B31 are pulled from. The formulas say IF September 2008 0, Sum (all cell to
make the YTD value), otherwise leave blank. This works fine. I ran into a
problem with the % field which simply divides 2007 over 2008 value to come up
with increase or decrease. if the values are left blank with the previous IF
formula, the % field returns an error if i simply say =B30/B31, How can I say
IF B30=0 and B31=0, leave blank, otherwise, B31/B31. I am using the below
formula and it is not working. =IF(AND(B30=0,B31=0)," ",B30/B31)

 
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