2.5, 1, 2
-2.5, -2, -2
-2.5, 2, "#NUM!"
2.5, -2, "#NUM!"
123.456,0, "#DIV/0!"
1.5, 0.1, 1.5
0.234, 0.01, 0.23
123.456, "#VALUE!"
"ABC", "#VALUE!"
17, 3, 15
19, 4, 16