最後數字 插入一空白格 (13324)

日期：

D5=IF(ROW(A1)>COUNT(B:B)+2,"",IF(D4=MAX(B:B),"",IF(D4="","SUM",ROW(A1))))

另解=IFERROR(LOOKUP(ROW(A1),COUNT(B:B)+{1,2,3},{"","SUM",""}),ROW(A1))



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