Ghost Data in supposedly empty cells in Excel (COUNTA may be culprit)

I'm encountering a math error in Excel where supposedly empty cells are being counted as data. I believe the culprit is COUNTA but I could be wrong. I've attached some photos to demonstrate the error. Essentially I have an IF statement in many cells that are dynamic and changing. When the IF statement is incorrect I want the cell to be blank NOT display a 0. I obviously accomplish this with IF(A1>A2,1,""). Another math formula references all of those IF statement cells, chops off 31% of the lowest numbers then shows me the current lowest number. This formula is counting the empty cells when it shouldn't be. The reason I am encountering this error now is that I'm moving the data from Google Sheets to Excel.

Here's a more in depth analysis of the formulas. Formula A is =IF(E20=1,D20/C20,"") and Formula B is =IF(C20>0.1,IF(E19=1,IF(E20=0,D20/C20,""),""),"") These are both dragged down. Result % Formula is =(SMALL(F20:G28,ROUNDUP(COUNTA(F20:G28)*0.31,0))). Photo A is the normal result % but if I go to the empty spaces in Formula A & B and click 'delete' you get the Result % in Photo B. I am also open to changing these formulas if they are the problem as long as they accomplish the same thing.

Independent is an additional formula but I don't see how it could be effecting anything so it's not worth noting.