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Default Code ends subroutine in error

The code below is evaluating a cell containing either a
blank or a dollar amount expressed without a decimal point
($10.00 = 1000).

If ActiveCell.Offset(0, 2) = "" Then
DrAmtAcct = ""
Else
If ActiveCell.Offset(0, 2) 0 Then
DrAmtAcct = Abs(ActiveCell.Offset(0, 2))
End If
End If

The problem I'm having is that when it gets to the cell
with a blank (no data), the routine ends.

Any help in figuring out why this is happening would be
greatly appreciated.
 
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