插入空白行 (15184)

E2:F19{=IF(ROW(A1)>COUNTA($B:$B)+SUM($C:$C)-1,"END",IFERROR(OFFSET(B$1,MAX(MATCH(ROW(A1),SUBTOTAL(9,OFFSET($C$1,,,ROW($1:$5)))+ROW($1:$5),)),),""))

H2:I19{=IFERROR(OFFSET(B$1,MATCH(ROW(A1),SUBTOTAL(9,OFFSET($C$1,,,ROW($1:$5)))+ROW($1:$5),),),"")