I'm working on a formula that needs to return a DIVIDED value in column G and H. if the words (AR) or (TR) are NOT in column C, and the whole amount of column D should show up in its corresponding column.

My formula should read: DIVIDE COLUMN C3 BY 2 IF C3 DOES NOT INCLUDE (AR) or (TR), if not then enter the whole value from C3 into column G for AR and column H for TR. Please see attached.

Thank you.
CREDIT CARD BILLS.xlsx