Difference between Summing 2 ranges and dividing vs. Averaging?

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It has been some time since my last Stats course and I have what I am sure is a relatively simple problem. My goal is to understand the fundamental difference here.

Take Column A-D. Each row is a new day. Each cell in Columns A and B are independent day to day. Each cell in Column C is equal to A/B. The goal is to provide a Month to Date recording in Column D.

I saw 2 ways of going about this:

Option 1:

for any given cell of $D$, take $D_i = \frac{\sum_{n=A_o}^{A_i}n}{\sum_{m=B_o}^ {B_i}m}$

Option 2: (ignoring the 2nd row with all 0's)

for any given cell of $D$, take $D_i = \frac{\sum_{n=C_o}^{C_i}n}{C_i}$

These give different values however. Option 1 returns a final $D$ value of 13.62% vs Option 2 13.54%.

What fundamental aspect am I missing between this two options. Additionally, which would ideal for the Month to Date value? I'm leaning towards taking the average (Option 2), but would appreciate input.