How to generate a list of columns F and G based on columns A and B in OFFICE365

F and G are the desired results

Can someone please help me ? It would be much appreciated. Thanks in advance

Please try

=LET(z,A2:B4,a,INDEX(z,,1),b,INDEX(z,,2),c,MMULT(--(ROW(z)>TRANSPOSE(ROW(z))),b),s,SEQUENCE(SUM(b),,0),CHOOSE({1,2},LOOKUP(s,c,a),s-LOOKUP(s,c)+1))

I just wonder is it possible to do the same job, but with older (non-O365) formula?
I can do it with 2 formulas:
For Values:
=INDEX($A$2:$A$4;MATCH(ROWS(E$3:E3)-1;MMULT(--(ROW($B$2:$B$4)>TRANSPOSE(ROW($B$2:$B$4)));$B$2:$B$4)))
Count:
=COUNTIF(F$2:F2;F2)

But I couldn't work out a single formula for both.

@Bo_Ry you are so talented , post #2 LET worked a charm. That's exactly what I needed , TQVM
@Strogg your way is fine too, thank you

@choletseng Happy to help

@Strogg single formula for both

=IF(ROWS(M$2:M2)>SUM($B$2:$B$4),"",LOOKUP(ROWS(M$2:M2)-1,MMULT(--(ROW($B$2:$B$4)>TRANSPOSE(ROW($B$2:$B$4))),$B$2:$B$4),CHOOSE(COLUMNS($M2:M2),$A$2:$A$4,ROWS(M$2:M2)-MMULT(--(ROW($B$2:$B$4)>TRANSPOSE(ROW($B$2:$B$4))),$B$2:$B$4))))