The formula = IF (b, expression1, expression2) on an Excel spreadsheet cell evaluates b and

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if it is true enters the value of expression 2 in the cell

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if it is true enters the value of expression 1 in the cell

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if it is false enters the value of expression 1 in the cell

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if it is false enters the value of expression 2 in the cell

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if it is true enters the value of expression 1 + expression 2 in the cell

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