Hi Kazbear,
I propose the following. Let me know if you have any questions.
<b>Excel 2010</b><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #BBB"><colgroup><col width="25px" style="background-color: #DAE7F5" /><col /><col /><col /><col /><col /><col /></colgroup><thead><tr style=" background-color: #DAE7F5;text-align: center;color: #161120"><th></th><th>A</th><th>E</th><th>G</th><th>J</th><th>M</th><th>N</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style=";">c</td></tr><tr ><td style="color: #161120;text-align: center;">2</td><td style="text-align: right;;">5</td><td style="text-align: right;;">6</td><td style="text-align: right;;">Delete Item</td><td style="text-align: right;;">a</td><td style="text-align: right;;"></td><td style=";">f</td></tr><tr ><td style="color: #161120;text-align: center;">3</td><td style="text-align: right;;">5</td><td style="text-align: right;;">6</td><td style="text-align: right;;">Locked Item</td><td style="text-align: right;;">b</td><td style="text-align: right;;"></td><td style="text-align: right;;">#NUM!</td></tr><tr ><td style="color: #161120;text-align: center;">4</td><td style="text-align: right;;">5</td><td style="text-align: right;;">6</td><td style="text-align: right;;">x</td><td style="text-align: right;;">c</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">5</td><td style="text-align: right;;">4</td><td style="text-align: right;;">6</td><td style="text-align: right;;"></td><td style="text-align: right;;">d</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">6</td><td style="text-align: right;;">5</td><td style="text-align: right;;">3</td><td style="text-align: right;;"></td><td style="text-align: right;;">e</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">7</td><td style="text-align: right;;">5</td><td style="text-align: right;;">6</td><td style="text-align: right;;"></td><td style="text-align: right;;">f</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">8</td><td style="text-align: right;;"></td><td style="text-align: right;;">5</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">9</td><td style="text-align: right;;"></td><td style="text-align: right;;">.</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">29</td><td style="text-align: right;;">6</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr></tbody></table><p style="width:3em;font-weight:bold;margin:0;padding:0.2em 0.6em 0.2em 0.5em;border: 1px solid #BBB;border-top:none;text-align: center;background-color: #DAE7F5;color: #161120">Sheet</p><br /><br /><table width="85%" cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Array Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #BBB"><thead><tr style=" background-color: #DAE7F5;color: #161120"><th width="10px">Cell</th><th style="text-align:left;padding-left:5px;">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #DAE7F5;color: #161120">N1</th><td style="text-align:left">{=INDEX(<font color="Blue">$A$2:$J$1293,SMALL(<font color="Red">IF(<font color="Green">(<font color="Purple">Sheet!$A$2:$A$1293=$E$8</font>)*(<font color="Purple">Sheet!$E$2:$E$1293=$A$29</font>)*(<font color="Purple">$G$2:$G$1293<>"Delete Item"</font>)*(<font color="Purple">$G$2:$G$1293<>"Locked Item"</font>),ROW(<font color="Purple">$A$2:$A$1293</font>)-MIN(<font color="Purple">ROW(<font color="Teal">$A$2:$A$1293</font>)</font>)+1,""</font>),ROWS(<font color="Green">1:$1</font>)</font>),10</font>)}</td></tr></tbody></table><b>Entered with Ctrl+Shift+Enter.</b> If entered correctly, Excel will surround with curly braces {}.
<b>Note: Do not try and enter the {} manually yourself</b></td></tr></table><br />
'Great day,
Luke