I am trying to put together a report to display a purchase order. For our orders we track the cost to either a work order or a expense account. For displaying/printing the PO I want to consolidate the 2 separate fields to one text box. I would like to do this in VBA so I can learn from it 
what i have is
the problem is when it hits the empty field for that item it errors with "3021 no current record" I know there is something wrong with my If statements but I do not know what to compare it to that will result in it believing it is empty and skipping to the next item. I have tried
Work_Order.Text = Null
Work_Order.Value = Null
Work_Order.Text = 0
Work_Order.Value = 0
If anyone can point me in the right direction that would be much appreciated
Thanks in advance

what i have is
Code:
Private Sub Report_Load()
Dim ea As String
Dim wo As String
[Expense_Account].SetFocus
If Expense_Account Is Nothing Then
ea = Null
Else
ea = Expense_Account.Text
End If
[Work_Order].SetFocus
If Work_Order Is Nothing Then
wo = Null
Else
wo = Work_Order.Text
End If
displayAccount.Value = ea & wo
End Sub
Work_Order.Text = Null
Work_Order.Value = Null
Work_Order.Text = 0
Work_Order.Value = 0
If anyone can point me in the right direction that would be much appreciated
Thanks in advance