空白取對應往下空白格 (14683)

B1=INDEX(H:H,MATCH(LOOKUP("座",A$1:A1),G:G,)+(A1=""))

O1=INDEX(L:L,MATCH(LOOKUP("座",N$1:N1),K:K,)+ROW()-LOOKUP(1,0/(N$1:N1<>""),ROW($1:1)))