this reply is for spreadsheet and maths nerds only
If you spot any errors in the calculations please let me know & I will correct & re-post.
1) In the spreadsheet there is an underling assumption that the vehicle is filled to exactly the same level every time.
If I'm paying motorway prices I only put enough in to get me to somewhere that is a little cheaper.
When I monitored my mpg by spreadsheet I had a column for "extra litres to fill up to top". This was only an estimate but gave far more accurate results.
2) In columns Q & R you have calculated the average journey MPL / MPG by averaging the individual fill up MPL/MPGs.
This is only valid if each of the fill ups is for a trip of equal length.
You should be calculating a weighted average by totaling milage and fuel and calculating consumption from these.
e.g.
Trip 1 100 miles; 9 litre (2 gal); mpg = 50
Trip 2 300 miles ; 45 lite (10 gal) mpg = 30
average mpg (using your method)= 40
True average mpg (400 mile /; 12 gal) = 33.3
3) Tidy up the formulae
a)The SUM function is superfluous in rows H-R.
b) You could take out a lot the ISBLANKs by changing the option for displaying zero values
c) Where you have only 1 price add them together (the 2nd one is zero)
e.g the formula in J3 could be "=D3 * (G3+E3)". a lot simpler than your version.
On a small spreadsheet this doesn't really matter, but on large sheets the performance improvement can be impressive.
Please don't be offended, in a previous existence I lectured on spreadsheet design and audited other peoples work.
One thing I always told them was that letting someone else check their work was never a waste of time and that listening and heeding always improved their own skills.
(I still get requests from ex-colleagues which are paid for in beer when we meet up. )
I recently had a dispute with Santander which went to the Financial Ombudsman.
Santander made an offer supported by a spreadsheet and the Ombudsman recommended tht I accept it.
I pointed out three errors in the spreadsheet and Santander revised their offer to 3 times the original one.
To the non mathematicians ... Yes I do have a life !