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Default IF Function

Can anyone help me get this to work?

=IF(AND(COUNT(C20:C53,F20:F53,I20:I53)0,IF(ISNUMB ER(H51,A54,D54,G54))),SUM(B20:B53,E20:E53,H20:H51)/2,"NOT
BALANCED !")


Thanks!


 
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