In B3:
=-INT(-B2/4)
In B4:
=-INT(-(B$2-SUM(B$3:B3))/(-(ROWS($A$1:A1)-4)))
Copy down to B6 and copy across. You can use a custom number format to hide 0 if you wish.
[=0]""
<b>Sayfa1</b><br /><br /><table border="1" cellspacing="0" cellpadding="0" style="font-family:Calibri,Arial; font-size:11pt; background-color:#ffffff; padding-left:2pt; padding-right:2pt; "> <colgroup><col style="font-weight:bold; width:30px; " /><col style="width:64px;" /><col style="width:64px;" /><col style="width:64px;" /><col style="width:64px;" /><col style="width:64px;" /><col style="width:64px;" /><col style="width:64px;" /></colgroup><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><td >E</td><td >F</td><td >G</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >1</td><td colspan="7" style="text-align:center; ">Question</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >2</td><td style="text-align:center; ">x</td><td style="text-align:center; ">10</td><td style="text-align:center; ">10</td><td style="text-align:center; ">15</td><td style="text-align:center; ">10</td><td style="text-align:center; ">3</td><td style="text-align:center; ">2</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >3</td><td style="text-align:center; ">1.part</td><td style="text-align:center; ">3</td><td style="text-align:center; ">3</td><td style="text-align:center; ">4</td><td style="text-align:center; ">3</td><td style="text-align:center; ">1</td><td style="text-align:center; ">1</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >4</td><td style="text-align:center; ">2.part</td><td style="text-align:center; ">3</td><td style="text-align:center; ">3</td><td style="text-align:center; ">4</td><td style="text-align:center; ">3</td><td style="text-align:center; ">1</td><td style="text-align:center; ">1</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >5</td><td style="text-align:center; ">3.part</td><td style="text-align:center; ">2</td><td style="text-align:center; ">2</td><td style="text-align:center; ">4</td><td style="text-align:center; ">2</td><td style="text-align:center; ">1</td><td style="text-align:center; ">0</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >6</td><td style="text-align:center; ">4.part</td><td style="text-align:center; ">2</td><td style="text-align:center; ">2</td><td style="text-align:center; ">3</td><td style="text-align:center; ">2</td><td style="text-align:center; ">0</td><td style="text-align:center; ">0</td></tr><tr style="height:18px ;" ><td style="font-size:8pt; background-color:#cacaca; text-align:center; " >7</td><td > </td><td style="text-align:center; ">10</td><td style="text-align:center; ">10</td><td style="text-align:center; ">15</td><td style="text-align:center; ">10</td><td style="text-align:center; ">3</td><td style="text-align:center; ">2</td></tr></table><br /><table style="font-family:Arial; font-size:10pt; border-style: groove ;border-color:#00ff00;background-color:#fffcf9; color:#000000; "><tr><td ><b>Spreadsheet Formulas</b></td></tr><tr><td ><table border = "1" cellspacing="0" cellpadding="2" style="font-family:Arial; font-size:9pt;"><tr style="background-color:#cacaca; font-size:10pt;"><td >Cell</td><td >Formula</td></tr><tr><td >B3</td><td >=-INT(-B2/4)</td></tr><tr><td >B4</td><td >=-INT(-<span style=' color:008000; '>(B$2-SUM<span style=' color:#0000ff; '>(B$3:B3)</span>)</span>/<span style=' color:008000; '>(-<span style=' color:#0000ff; '>(ROWS<span style=' color:#ff0000; '>($A$1:A1)</span>-4)</span>)</span>)</td></tr><tr><td >B5</td><td >=-INT(-<span style=' color:008000; '>(B$2-SUM<span style=' color:#0000ff; '>(B$3:B4)</span>)</span>/<span style=' color:008000; '>(-<span style=' color:#0000ff; '>(ROWS<span style=' color:#ff0000; '>($A$1:A2)</span>-4)</span>)</span>)</td></tr><tr><td >B6</td><td >=-INT(-<span style=' color:008000; '>(B$2-SUM<span style=' color:#0000ff; '>(B$3:B5)</span>)</span>/<span style=' color:008000; '>(-<span style=' color:#0000ff; '>(ROWS<span style=' color:#ff0000; '>($A$1:A3)</span>-4)</span>)</span>)</td></tr></table></td></tr></table> <br /><br /><span style="font-family:Arial; font-size:9pt; font-weight:bold;background-color:#ffffff; color:#000000; ">Excel tables to the web >> </span>