I'm trying to get two numbers to ROUNDDOWN.
I can get the 1st number to ROUNDDOWN but I can't
get the second number to ROUNDDOWN.

I want to enter 3119 into cell B1 and enter 21 into cell C1

I want the number in cell D1 to ROUNDDOWN to 148, so
I've entered =ROUNDDOWN(B1/C1,0) and I get 148.5
Rounded Down to 148.

Now I need cell A1 to do as follows:

190 is my base, so I need 190 - D1 (which was 148) to equal 42
then I need 75% of 42 Rouned Down to 31 not 31.5. I got this
by entering the following: =ROUNDDOWN(190-D1,0)*0.75

Any help would be wonderful!