If I've understood then perhaps - make following changes in your sample:
Formula:
E3: =IF($D3="","",SUM($B$3:$B3)-SUM($D$3:$D3))
copied down to E25
C3: =IF($A3="","",IF($A3<MAX($A$3:$A$25),MROUND(SUM($B3,IFERROR(LOOKUP(9.99E+307,E$2:E2),0)/(COUNTIF($A$3:$A$25,">0")-COUNTIF($D$2:$D2,">0"))),1),SUM($B$3:$B$25)-SUM(SUMIF($D$2:$D2,">0"),SUMIF($D$2:$D2,"",$C$2:$C2))))
copied down to C25
in the above the final day will always include an adjustment to ensure the total daily targets mirror total of actual target - relative to the adjustments made in prior rows.
I would suggest testing with a variety of scenarios - i.e. adding further dates, adjusting achieved audit balances, targets etc.
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