Try this formula in L5 copied down
=IF(K5=0,"",B5+E5-LOOKUP(2,1/(K$4:K4<>0),B$4:B4)-LOOKUP(2,1/(K$4:K4<>0),J$4:J4))
Try this formula in L5 copied down
=IF(K5=0,"",B5+E5-LOOKUP(2,1/(K$4:K4<>0),B$4:B4)-LOOKUP(2,1/(K$4:K4<>0),J$4:J4))
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