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Default If Statement to subtract time if condition met

First thanks for all the great info to get me this far! Think Im close, but
cannot seem to get the time format to show properly. Help?

Trying to subtract lunch period if partial day leave includes lunch
start/stop times the second row contains the formulas for all the cells.
(Im sure theres a much easier way <smile)

Cell E Cell F Cell G Cell H Cell I Cell J Cell R Cell S
Cell T
0730 1600 8.00 1200 1230 0.50 0900 1300 3.50
07:30 16:00 8.00 12:00 12:30 0.50 0900 1300 3.50

Formula:
=IF(AND(R14="",S14=""),"",IF(AND(R14<=H14,S14=I14 ),(((S14-R14)*24)-J14),IF(AND(R14=H14,S14=I14),((S14-R14)*24))))

Id like the time format to show 3.30 instead of 3.50 and have the *24,
without it the answer is -0.33. Help, please?

 
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