Help with If function

HI,

I am trying to export relationships into a new database.  I have to add the account number for each relationship type and there are many relationship types.  There are more empty relationship types with no data than with actual data.  I want it to say if the data in the relationship type (Company Relationships) is not empty then the relation account number should be the same.  Can someone help me figure out why i have made this so difficult? I think I have it backwards but am not sure how to say if B2 is not blank or not empty.

Thanks so much for your help.

Mary Ellen

=IF(B2<>"",C2=A2)