J2{=IFERROR(OFFSET(A$1,RIGHT(SMALL(IF(B$3:H$5>0,SUBTOTAL(3,OFFSET(B$1,,,,COLUMN(A:G)))/1%+{2;3;4}),ROW(A1))),),"")
K2{=IF(J2="","",INDEX(LOOKUP(COLUMN(B:H),COLUMN(B:H)/(B$1:H$1<>""),B$1:H$1),RIGHT(SMALL(IF(B$3:H$5>0,SUBTOTAL(3,OFFSET(B$1,,,,COLUMN(A:G)))/1%+COLUMN(A:G),999),ROW(A1)))))
L2{=INDEX($2:$2,SMALL(IF((B$3:H$5>0)*(A$3:A$5=J2),COLUMN(B:H),99),COUNTIF(J$2:J2,J2)))&""
M2{=IF(J2="","",SMALL(IF((B$3:H$5>0)*(A$3:A$5=J2),B$3:H$5),COUNTIF(J$2:J2,J2)))
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