L2:U20=IF((COLUMN(A1)>ABS((ROW(A1)>COUNTA($A$2:$J$2))*COUNTA($A$2:$J$2)-MOD(ROW(A1)-1,COUNTA($A$2:$J$2))-1))+(ROW(A1)>COUNTA($A$2:$J$2)*2-1),"",OFFSET($A$1,IF(ROW(A1)>COUNTA($A$2:$J$2),MOD(ROW(A1)-1,COUNTA($A$2:$J$2))+2,1)+COLUMN(A1)-1,IF(ROW(A1)>COUNTA($A$2:$J$2),COUNTA($A$2:$J$2)-COLUMN(A1),ROW(A1)-COLUMN(A1))))
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