Gov Holiday Replace With Next Day Friday And Saturday Replace Sunday -12

 12. Gov Holiday Replace With Next Day

Friday And Saturday Replace Sunday 

=IF(AND(TEXT(F48, "dddd")="Friday", TEXT(F48, "dddd")="Saturday"), F48 + 2, F48) + IF(TEXT(F48, "dddd")="Friday", 2, 0) + IF(TEXT(F48, "dddd")="Saturday", 1, 0)