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Default Code to Hide Rows

Can anyone provide code to hide entire rows if cells contain no data/
values?

For example in my chart of accounts, I have 150 accounts. Column A is
Budget, B is Actual. If Column B row 76 (Cellb76) has no value, I'd
like to hide the entire row. This way, I only see rows with values for
the month.

Then secondly, if that works easily, can Excel look at both A76 and
B76 and if no values hide row?
 
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