Sub DivideAndSum()
Dim lngLastRow As Long
Dim lngIndex As Long
lngLastRow = Range("A65536").End(xlUp).Row
If Cells(1, 2).Value <> 0 Then
Cells(1, 3).Value = Cells(1, 1).Value / Cells(1, 2).Value
Else
Cells(1, 3).Value = 0
End If
For lngIndex = 2 To lngLastRow
If Cells(lngIndex, 2).Value <> 0 Then
Cells(lngIndex, 3).Value = Cells(lngIndex, 1).Value / Cells(lngIndex, 2).Value + Cells(lngIndex - 1, 3)
Else
Cells(lngIndex, 3).Value = Cells(lngIndex - 1, 3)
End If
Next
End Sub