A macro version of these ideas:
Option Explicit

Sub DeleteDec()
Dim LR As Long
Dim LC As Long

LR = Range("C" & Rows.Count).End(xlUp).Row
LC = Cells.Find("*", Cells(Rows.Count, Columns.Count), _
    SearchOrder:=xlByColumns, SearchDirection:=xlPrevious).Column + 2
    
Range(Cells(1, LC), Cells(LR, LC)).FormulaR1C1 = "=IF(MOD(RC3, 1)=0,"""",1)"
Columns(LC).SpecialCells(xlCellTypeFormulas, 1).EntireRow.Delete
Columns(LC).Clear

End Sub