If A colum blank, result in B column if B blank result in C colum how do i make formula?

i hope anyone help me to solve my question,
see example file,

if A column is BLANK or SPACE then B column should display "AUDIT DONE"
if A column Fill in any words then B column should display "BLANK"

if B column is BLANK or SPACE then C column should display 'NOT DONE"
if B column is AUDIT DONE then C column should display "BLANK"

NOTE " blank cell is not really blank, it just appear look like blank, that will be in formula with blank result,
AND i given just sample excel, which is really blank not filled in formula, but, in my original excel have formula in A,B columns..

i need to create pivot table, so that only i need this columns..

G'day

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