The Code

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 Public Class Form95

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     '## The new approach to Handling Errors or rather Exception Handling ------------------##
    '## It is supposed to be more efficient than the old [On Error Goto] method -----------##
    '## Where it can handle various types of errors with [Try... Catch... End Try] structure -----##

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     Private Sub ErrorException_Click(sender As Object, e As EventArgs) Handles Button1.Click

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        '## Declare Lbl_ErrMsg as Invisible --------------------##
        Lbl_ErrMsg.Visible = False
        '## Reset Lbl_Answer.Text Forecolor to Blue ------------##
        Lbl_Answer.ForeColor = Color.Blue

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        '## Dimension Variables as Double Precision [Numeric]--- ##
        Dim firstNum, secondNum, answer As Double

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        '## Try... Catch... End Try... Stucture -----------------##
        Try

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            '## Declare Variables to Text.Box User Input -----------##
            firstNum = TxtNum1.Text
            secondNum = TxtNum2.Text

            '## Mathematical Equation ---------------------------##

            answer = firstNum / secondNum
            Lbl_Answer.Text = answer

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            '## Catch Non_Numeric Exception ---------------------##
        Catch Non_Numeric As Exception

            '## Subroutine[1] NonNumeric() ----------------------##
            NonNumeric()
            
        End Try

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    End Sub

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    '## Sub[1] ---------------------------------------------------##
    '## Error Handling Message Routine ---------------------------##
    Sub NonNumeric()
        Lbl_Answer.ForeColor = Color.Red
        Lbl_Answer.Text = "Error"
        '## Declare Lbl_ErrMsg as Visible ------------------------##
        Lbl_ErrMsg.Visible = True
        Lbl_ErrMsg.ForeColor = Color.Red
        Lbl_ErrMsg.Text = " One of the entries is not a number! Try again!"
    End Sub

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    Private Sub InitialStartup_Load(sender As Object, e As EventArgs) Handles MyBase.Load

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        '## Initial Startup Handles MyBase.Load ##
        '## Declare Labels as Invisible ------- ##
        Lbl_ErrMsg.Text = ""
        Lbl_Answer.Text = ""

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    End Sub

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End Class