Not very elegant, but should do as you wish:
<table style="font-family:Arial,Arial; font-size:10pt; background-color:#ffffff; padding-left:2pt; padding-right:2pt; " border="1" cellpadding="0" cellspacing="0"> <colgroup><col style="font-weight:bold; width:30px; "><col style="width:71px;"><col style="width:74px;"><col style="width:64px;"><col style="width:87px;"></colgroup><tbody><tr style="background-color:#cacaca; text-align:center; font-weight:bold; font-size:8pt; "><td>
</td><td>A</td><td>B</td><td>C</td><td>D</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">1</td><td>Date</td><td>Order #</td><td>Amt $</td><td>Amt $ Divided</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">2</td><td style="text-align:right; ">15/12/2010</td><td>A224614</td><td style="text-align:right; ">$1,000.00</td><td style="text-align:right; ">$500.00</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">3</td><td>
</td><td>A224408</td><td>
</td><td style="text-align:right; ">$500.00</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">4</td><td style="text-align:right; ">29/12/2010</td><td>A225433</td><td style="text-align:right; ">$650.00</td><td style="text-align:right; ">$216.67</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">5</td><td>
</td><td>A225446</td><td>
</td><td style="text-align:right; ">$216.67</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">6</td><td>
</td><td>A225159</td><td>
</td><td style="text-align:right; ">$216.67</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">7</td><td style="text-align:right; ">05/01/2011</td><td style="text-align:right; ">0.11196961</td><td style="text-align:right; ">$850.00</td><td style="text-align:right; ">$425.00</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">8</td><td>
</td><td>A225555</td><td>
</td><td style="text-align:right; ">$425.00</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">9</td><td style="text-align:right; ">13/01/2011</td><td>A226591</td><td style="text-align:right; ">$900.00</td><td style="text-align:right; ">$300.00</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">10</td><td>
</td><td>A226510</td><td>
</td><td style="text-align:right; ">$300.00</td></tr><tr style="height:17px ;"><td style="font-size:8pt; background-color:#cacaca; text-align:center; ">11</td><td>
</td><td>A226954</td><td>
</td><td style="text-align:right; ">$300.00</td></tr></tbody></table>
Formula in D2, copied down, is:
Code:
=IF(C2="",D1,IF(ISNA(MATCH(TRUE,C3:C$11>0,0)),C2/(MATCH(2,1/(B3:B$11>0),1)+1),C2/MATCH(TRUE,C3:C$11>0,0)))
Which is an array formula and therefore needs committing with CTRL+SHIFT+ENTER.
Matty