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concatch 
in o5
=$M$3-SUM($B$2:B2)
in o5
=$M$3-SUM($B$2:B2)
"Unless otherwise stated all my comments are directed at OP"
Mojito connoisseur and now happily retired
where does code go ?
look here
how to insert code
how to enter array formula
why use -- in sumproduct
recommended reading
wiki Mojito
how to say no convincingly
most important thing you need
Martin Wilson: SPV
and RSMBC
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