Try this in cells C7 of the worksheet 'Master'
=INDEX(OFFSET('Associate 1'!$B$1,4,1,COUNT('Associate 1'!$B:$B),1), MATCH($B$2, OFFSET('Associate 1'!$B$1,4,0,COUNT('Associate 1'!$B:$B),1),0), 1)
and replace "1" with 2,3, etc. as below for the rest of the cells.
formula in...