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Default Help needed would this be an IF statement

How do I write this formula I have been given the first part but cant
work out the rest myself

=IF(A1<"",8.26,"")

If A1 is blank make b1 blank if A1 is not blank put 8.26 in B1 also if
A1 is not blank but J1 is blank enter blank in B1

thanks Stephen

 
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