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Default How to use an if statement to show if ANY value in the cell?

I have a spreadsheet that I am trying to seperate out into multiple ones. My
problem is, I may or may not need to have an account number show depending on
if there were transactions for it. Each account number could have 0 or many
different transactions. Is there anyway to do this? I was thinking of an if
statement something like...

=IF(Sheet2!C40-C81=(HERE IS PROBLEM...ANYTHING),C39,(0 or blank))

Please let me know if you have any suggestions!
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