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SHEET1
K2:K17=IF(A2<>"",A2,"")
L2:L17{=IF(K2="",,SUM(IFERROR((A$2:A$17=K2)*(B$2:B$16-C$3:C$17),)))
SHEET2
E2:E9{INDEX(A:A,RIGHT(SMALL(LEFT(A$2:A$9)*100+ROW(A$2:A$9),ROW(A1)),2))
F2:F9{=INDEX(C:C,RIGHT(SMALL(LEFT(A$2:A$9)*100+ROW(A$2:A$9),ROW(A1)),2)) |
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