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Default Extract numbers from cells

I have 2 columns of numbers in a sheet called "Fill up Records". I wish
to copy the data in the 2nd to last cell before a blank in one column (
L) and the last number before a blank in the other column (C) and divide
the first by the second and put the answer on a different sheet. The
blank cells only occur after the first blank cell.
What formula would I use in the second sheet to do this?
 
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