轉置分列 (9167)

F1:K1{=IFERROR(OFFSET($B1,MATCH(0,COUNTIF($E1:E1,$B2:$B16),),),"")

F2:K10{=INDEX($C:$C,SMALL(IF($B$2:$B$16=F$1,ROW($2:$16),99),ROW(A1)))&""