合併格與自動換列 分別拆開 (15028)

E4:E9{=INDEX(A:A,SMALL(IF(TEXT(LEN(B$4:B$7)-LEN(SUBSTITUTE(B$4:B$7,CHAR(10),))+1,"[>1]0;!0")-COLUMN(A:I)>=0,ROW($4:$7),9),ROW(A1)))&""

F4:F9=IF(E4="","",TRIM(MID(SUBSTITUTE(VLOOKUP(E4,A:B,2),CHAR(10),REPT(" ",99)),COUNTIF(E$4:E4,E4)*99-98,99)))