l2=INDIRECT(TEXT(SMALL(TEXT(((($I$2:$I$20<>"")+($J$2:$J$20<>"")=1)*ROW($I$2:$J$20)*100+(($I$2:$I$20<>"")+($J$2:$J$20<>"")=1)*COLUMN($I$2:$J$20))*($I$2:$J$20<>""),"[=0]!99999")*1,ROW(A1)),"r00c00"),)
l16=INDIRECT(TEXT(SMALL(TEXT((($I$2:$I$20<>"")+($J$2:$J$20<>"")=2)*ROW($I$2:$J$20),"[=0]!99999")*1,ROW(A1)),"r00c9"),)
m2=INDIRECT(TEXT(SMALL(TEXT(((($B$16:$H$16<>"")+($B$17:$H$17<>"")=1)*ROW($B$16:$H$17)*100+(($B$16:$H$16<>"")+($B$17:$H$17<>"")=1)*COLUMN($B$16:$H$17))*($B$16:$H$17<>""),"[=0]!99999")*1,ROW(A1)),"r00c00"),)
m16=INDIRECT(TEXT(SMALL(TEXT((($B$16:$H$16<>"")+($B$17:$H$17<>"")=2)*COLUMN($B$16:$H$17),"[=0]!99999")*1,ROW(A1)),"r16c00"),)