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Default IF and THEN statements

I'm currently working on a spreadsheet that is becoming more complicated in
formula needs than I can manage on my own. I was wondering if someone would
be kind enough to assist me with a solution on how to incorporate IF and THEN
statements.

Current Problem: I have this: #DIV/0! showing up in some of my cells
currently because there are no numbers to calculate. The results are
basically zero. However, I would like it to show that IF the formula results
in ZERO, THEN place a 0 instead of the #DIV/0! text in the cell. The
current formula in the cell is:

=SUM(L16/'2008'!G16

My Question: How do I use an IF and THEN statement with the above formula
to place a zero number in the cell if there are no numbers to calculate?

Thank you so much in advance for being a help to me.
--
Always Learning
 
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