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Hi Brenda,
I've seen you upload the file, the issue is pretty simple, I show you how can find the reason for that issue:
Open your file
Select cell AC9 where you see the #VALUE! error
Click Formulas \ Evaluate Formula and you'll see this. Click the Evaluate button till you see the error:
In cell T9 is a blank and blank is a text like "qwe", hence the error. Clear cell T9 and the error is gone.
Open Find&Replace
Enter a blank in "Find what"
Check "Match entire cell contents"
Click "Replace All"
After that all errors are gone.
Any questions?
Andreas.