Auto copying text

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dear all
I have created a work with the following columns:
date
Acct head - text
Dr. - currency
Cr. - currency
Remarks - text

While there is no problem in auto copying currency, the text column does not get copied by formula.
I tried the following formula and it did not work:
=if(b2="""","”"",b2)
Should I format text to custom?
Your help please.

M S Narayanan
 

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