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Default worksheet is set up for 2 decimal places but format changes

I have worksheet that I set up to be 2 decimal places using Accounting
format. I changed one column to reflect dates which is not a problem. What
is a problem is that in one of the cells where I want a number, the result of
putting in 300/3750 (I'm trying to figure the sales tax rate) I get 2/25
instead of .08. This is excel 2000. How can I get this to display properly
without my having to override every time?

Thanks.
 
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