Calculate average value from B2 to B32 with B24 to B32 are blanks:
=SUM(B2:B32)/(ROWS(B2:B32)-COUNTBLANK(B2:B32))
or simply:
=AVERAGE(B2:B32)
Calculate average value from B2 to B32 with B24 to B32 are blanks:
=SUM(B2:B32)/(ROWS(B2:B32)-COUNTBLANK(B2:B32))
or simply:
=AVERAGE(B2:B32)