轉置 二區成二欄 (13426)

J2:K14=OFFSET(A$2,INT((ROW(A1)-1)/3),)&""

L2:L14=IF(J2="","",RIGHT(OFFSET(F$1,,MOD(ROW(B1)-1,3)),4))

M2:N14=OFFSET($C$1,INT(ROW(A3)/3),MOD(ROW(A3),3)+(A$1=$B$1)*3)&""