condtional format to
 

I have a spreadsheet that has a list of account numbers and those numbers
become hyperlinks as they are connected to budgets. I would like a
conditional format to let me know the account number is now hyperlinked to a
budget AND cells that should have data in them do not.

Any Ideas?

Column A Column B
Column C
Account Name Square Feet
Dollar Value

1442-01 is empty but should not be is empty
but should not be
1442-02 590
$ 400.00