Thanks. But it is not working. You might build up on your idea to improve itin the cells(B4) Try this formula
=IF(B2<>"",0,SUM(A$4,1))
and fill to right
Working perfectly. ThanksMaybe in C2 copied right
=IF(C4<>0,"",LOOKUP(2,1/($B2:B2<>""),$B2:B2)+OFFSET($A4,0,COUNT($B2:B2)))