The Code

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 Public Class Form94

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

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        '## Error Handling Routine of Non-Numeric Input ##

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        '## Define Label as Invisible until Error is Triggered ##
        LabelErrorMessage.Visible = False

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        '## Dimension Numeric Variable as Single Precision ##
        Dim FirstNumber As Single
        Dim SecondNumber As Single
        Dim DivisionalSum As Single

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        '## Error_Handler Triggered : If Entry is Non-Numeric ##
        On Error GoTo Error_Handler

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        '## Assign Text.Box Input to Numeric Variables ##
        FirstNumber = Numeric1.Text
        SecondNumber = Numeric2.Text

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        '## Assign Numeric Variables to Label.Text ##
        LbNumeric1.Text = FirstNumber
        LbNumeric2.Text = SecondNumber

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        '## Compute Divisional Sum of FirstNumber & SecondNumber ##
        DivisionalSum = (FirstNumber / SecondNumber)

        '## Assign DivisionalSum to (Label - LbDivisionalSum.Text) ## 
        LbDivisionalSum.Text = DivisionalSum

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        '## Error Triggered Exit Sub ##
        Exit Sub

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Error_Handler:
        '## ErrorHandling Sub Routine[1] ##
        ErrorHandling()
        
    End Sub

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    '## Sub[1] ##

    Sub ErrorHandling()

        '## Error Handling Routine ##
        LbDivisionalSum.ForeColor = Color.Red
        LbDivisionalSum.Text = "Error"

        '## Declare LabelErrorMessage as Visible ##
        LabelErrorMessage.Visible = True
        LabelErrorMessage.ForeColor = Color.Red
        LabelErrorMessage.Text = "One or Both Entries is/are Non-Numeric! Try Again"

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    End Sub

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    Private Sub ClearReset_Click(sender As Object, e As EventArgs) Handles Button2.Click

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        '## Reset ForeColor = Color.Blue ##
        LbDivisionalSum.ForeColor = Color.Blue

        '## Reset Number Variables to Null Value ##
        LbNumeric1.Text = ""
        LbNumeric2.Text = ""
        LbDivisionalSum.Text = ""
        Numeric1.Text = ""
        Numeric2.Text = ""

    End Sub

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End Class