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Compare two numeric values, returning 1 if they're equal.
number1 - the first number to compare.
number2- [ OPTIONAL -
0by default ] - the second number to compare.
number1will be compared to zero.
EQ: Returns "TRUE" if two specified values are equal and "FALSE" otherwise. Equivalent to the "=" operator.
IF: Returns one value if a logical expression is `TRUE` and another if it is `FALSE`.
SUM: Returns the sum of a series of numbers and/or cells.