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=OFFSET(A2,0,IF(A2<>"",1,MIN(IF(D2:H2<>"",COLUMN(D2:H2),9^9)))-1,1,1)-B2-H2
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¦^´_ 6# PJChen
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¦^´_ 6# PJChen


=IF(SUM(A2,D2:H2),1/LOOKUP(9^9,1/N(OFFSET(A2,,{7,6,5,4,3,0})))-B2-H2,0)
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¦^´_ 7# Hsieh

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