My guess is there are a million and 1 ways to do this, but how about this. There may need to be some other error checking involved. What if A is less than B or would that not be possible?
Sheet3
<TABLE style="PADDING-RIGHT: 2pt; PADDING-LEFT: 2pt; FONT-SIZE: 10pt; FONT-FAMILY: Arial,Arial; BACKGROUND-COLOR: #ffffff" cellSpacing=0 cellPadding=0 border=1><COLGROUP><COL style="FONT-WEIGHT: bold; WIDTH: 30px"><COL style="WIDTH: 64px"><COL style="WIDTH: 64px"><COL style="WIDTH: 64px"><COL style="WIDTH: 76px"></COLGROUP><TBODY><TR style="FONT-WEIGHT: bold; FONT-SIZE: 8pt; BACKGROUND-COLOR: #cacaca; TEXT-ALIGN: center"><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 style="TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">8</TD><TD style="TEXT-ALIGN: center">2</TD><TD style="TEXT-ALIGN: center">Mon</TD></TR><TR style="HEIGHT: 17px"><TD style="FONT-SIZE: 8pt; BACKGROUND-COLOR: #cacaca; TEXT-ALIGN: center">2</TD><TD style="TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">16</TD><TD style="TEXT-ALIGN: center">4</TD><TD style="TEXT-ALIGN: center">Tue</TD></TR><TR style="HEIGHT: 17px"><TD style="FONT-SIZE: 8pt; BACKGROUND-COLOR: #cacaca; TEXT-ALIGN: center">3</TD><TD style="TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">24</TD><TD style="TEXT-ALIGN: center">6</TD><TD style="TEXT-ALIGN: center">Wed</TD></TR><TR style="HEIGHT: 17px"><TD style="FONT-SIZE: 8pt; BACKGROUND-COLOR: #cacaca; TEXT-ALIGN: center">4</TD><TD style="TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">32</TD><TD style="TEXT-ALIGN: center">8</TD><TD style="TEXT-ALIGN: center">Thu</TD></TR><TR style="HEIGHT: 17px"><TD style="FONT-SIZE: 8pt; BACKGROUND-COLOR: #cacaca; TEXT-ALIGN: center">5</TD><TD style="TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">40</TD><TD style="TEXT-ALIGN: center">10</TD><TD style="TEXT-ALIGN: center">Fri</TD></TR></TBODY></TABLE>
<TABLE style="FONT-SIZE: 10pt; BORDER-LEFT-COLOR: #00ff00; BORDER-BOTTOM-COLOR: #00ff00; COLOR: #000000; BORDER-TOP-STYLE: groove; BORDER-TOP-COLOR: #00ff00; FONT-FAMILY: Arial; BORDER-RIGHT-STYLE: groove; BORDER-LEFT-STYLE: groove; BACKGROUND-COLOR: #fffcf9; BORDER-RIGHT-COLOR: #00ff00; BORDER-BOTTOM-STYLE: groove"><TBODY><TR><TD>
Spreadsheet Formulas</TD></TR><TR><TD><TABLE style="FONT-SIZE: 9pt; FONT-FAMILY: Arial" cellSpacing=0 cellPadding=2 border=1><TBODY><TR style="FONT-SIZE: 10pt; BACKGROUND-COLOR: #cacaca"><TD>Cell</TD><TD>Formula</TD></TR><TR><TD>B1</TD><TD>=IF(ISNUMBER
(A1),8,"")</TD></TR><TR><TD>C1</TD><TD>=A1-B1</TD></TR><TR><TD>B2</TD><TD>=IF(ISNUMBER
(A2),B1+8)</TD></TR><TR><TD>C2</TD><TD>=(A2-8)+C1</TD></TR><TR><TD>B3</TD><TD>=IF(ISNUMBER
(A3),B2+8,"")</TD></TR><TR><TD>C3</TD><TD>=(A3-8)+C2</TD></TR><TR><TD>B4</TD><TD>=IF(ISNUMBER
(A4),B3+8,"")</TD></TR><TR><TD>C4</TD><TD>=(A4-8)+C3</TD></TR><TR><TD>B5</TD><TD>=IF(ISNUMBER
(A5),B4+8,"")</TD></TR><TR><TD>C5</TD><TD>=(A5-8)+C4</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
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