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Oct 22nd, 2017
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  1. =if(B3>C3,"3",if(B3<C3,"0",if(B3=C3,"1")))
  2.  
  3. =if(and(B3="",C3=""),"",if(B3>C3,"3",if(B3<C3,"0",if(B3=C3,"1"))))
  4.  
  5. =IF(OR(B3="",C3=""),"",--TEXT(B3-C3,"3;;1"))
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