=If Column A = Column C format Blue formula =EXACT($A1;$C1) applied to: =$1:$100
=If Column A <> Column C format Blue formula =EXACT($A1;$C1)=FALSE applied to: =$1:$100
=If Column B isblank format Red formula =ISBLANK($B1) applied to: =$1:$100
note: if you don't lock the column in formula with $ sign (not the row ), the format will not work as intended...
check file attached...
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