Help with day of year

Houston.Brown

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Excel for mac 2011
What I'm trying to do seems to be pretty straightforward but I cannot figure out how to get the day of year correct. My research has shown me this formula over and over =DATE(year(A2),1,0) but it does not seem to work. It does not return a Number but instead returns a date.

I am simply wanting to take a dollar amount and divide it by the day of year in order to get an average spending amount per day. This formula does not work but this is what I am trying to do.

Cell K18 has a year to date dollar value lets say 450
In cell K20 I want to display a number that is "450 / (day of year)" to give me an daily spending rate. Simple.

Can not get this to work.

What should the formula look like?
 
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