A consulta a seguir deve fornecer o que você está procurando:
Declare @DivNumber decimal(5,1);
SET @DivNumber = (.01 * 2541);
SELECT
CAST(ROUND(@DivNumber / Count(date_record_entered), 1) AS decimal(5,1))
FROM dbo.tablename
WHERE date_record_entered IS NOT NULL
and date_record_entered >= 20131201
AND date_record_entered <= 20131231