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Default Create a conditional formula that results in another calculation

I'm just learning to use Excel.

I want to enter data in either column A (litres) OR column B (US gallons).
Column C will convert to imperial gallons.

I would like to create a formula in column C that would result in this logic:

IF there is data in cell "A(n)" then do calculation A(n)/4.54, if no data
in A(n) and there is data in cell "B(n)" then do calculation B(n)*.83

 
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