Excel 2007 : Copy the value of a cell to another sheet based on a formula in a third cell

Hello Everyone:
This is my first post, I hope I am following the correct protocol.

I need to copy the text in the top cell of a column to another sheet, based on the results of a formula.

Cell B28 has a formula =B27/$A$28 - the cell is formatted as percentage and 0 decimal places. I want to copy the text in the cell at the top of that column
B1 to another sheet named Results if cell B28 is => than 25%

A28 has a formula =COUNT(G2:B26)

I need the formula in each cell from B28 to AM28 to reflect the content of the top cell in each corresponding column based on the => 25% vaule.

At the end of the day what I'm trying to do is find out the topics of training courses that 25% or more of my end users are interested in taking.

I have approx 200 responses coming in...

I appreciate your help.

Dawn