Sub Was()
On Error GoTo errorhandler
Cells(1, 3) = Cells(1, 1) / Cells(1, 2)
On Error GoTo 0
On Error Resume Next
Cells(2, 3) = Cells(2, 1) / Cells(2, 2)
If Err.Number > 0 Then MsgBox (Err.Number & vbNewLine & Err.Description)
On Error GoTo 0
On Error GoTo errorhandler
If Cells(3, 2) = "" Then Err.Raise 11
Cells(3, 3) = Cells(3, 1) / Cells(3, 2)
On Error GoTo 0
errorhandler:
If Err.Number Then MsgBox (Err.Number & vbNewLine & Err.Description)
End Sub