Name of sheet & year (in row 1)
Months Jan to Dec (in row 2)
Payee A (in row 3)
Payee A (in row 4)
Payee A (in row 5) this row usually has nothing in any of the cells but can in some months
blank row
Payee B (in row 7)
Payee B (in row 8)
Payee B (in row 9) this row usually has nothing in any of the cells but can in some months