拆分數據 加標頭且依指定間隔數 (14047)

J1:N1 下拉=IF(ROW()>(2+$H$2)*(COUNTA(B:B)-1),"",OFFSET($A$1,TEXT(MOD(ROW()-1,2+$H$2)-1,"9;!0;"&INT(ROW()/(2+$H$2))+1),COLUMN(A1))&"")