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=LEFT(TEXT(SUM(TEXT(MOD(J2+(0&TRIM(MID(SUBSTITUTE(R2,",","         "),1+{0,1,2,3,4}*9,9))),49),"[=0]!49")*10^{8,6,4,2,0}),"00!,00!,00!,00!,00"),IF(R2="",0,CHOOSE(1+LEN(R2)-LEN(SUBSTITUTE(R2,",",)),2,5,8,11,13)))

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