let
Source = Excel.CurrentWorkbook(){[Name="Table3"]}[Content],
Int = Table.AddColumn(Source, "Div", each Number.IntegerDivide([Column1], [Column2]), Int64.Type),
Last = Table.AddColumn(Int, "Last", each [Column1]-[Column2]*[Div]),
Grp = Table.Group(Table.ExpandListColumn(Table.AddColumn(Last, "Custom.1", each {1..214}), "Custom.1"), {"Column1"}, {{"Count", each _, type table}}),
Extract1400 = Table.TransformColumns(Table.AddColumn(Grp, "Custom", each [Count][Column2]), {"Custom", each Text.Combine(List.Transform(_, Text.From), ","), type text}),
Split = Table.SplitColumn(Extract1400, "Custom", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), Int[Div]{0}),
ExtractLast = Table.TransformColumns(Table.AddColumn(Split, "Custom", each List.Distinct([Count][Last])), {"Custom", each Text.Combine(List.Transform(_, Text.From)), type text})
in
ExtractLast