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°ÝÃD.zip (10.72 KB)

L2,O2,R2=IF(M2="","",SUMPRODUCT((M$2:M2<>"")*1))
M2,P2,S2=IF(ISNA(MATCH(REPT(CHAR(96+ROW(A1)),2),B:B,)),"",REPT(CHAR(96+ROW(A1)),2))

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