G2:G7{=IFERROR(INDEX(B:B,SMALL(IF((SUMIF(OFFSET(B$2,,,ROW($1:$19)),B$2:B$20,C$2:C$20)-SUMIF(OFFSET(B$2,,,ROW($1:$19)),B$2:B$20,D$2:D$20)<>0)*(B$2:B$20<>0)*(COUNTIF(B:B,B$2:B$20)=COUNTIF(OFFSET(B$2,,,ROW($1:$19)),B$2:B$20)),ROW($2:$20)),ROW(A1))),"")
H2:H7=IF(G2="","",SUMIF(B:B,G2,C:C)-SUMIF(B:B,G2,D:D))
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