This is one option:
From cell C8 to C352
....
In cell C19: =IF(MOD(ROW(),5)=0,SUBTOTAL(9,$C$7:C19),"")
In cell C20: =IF(MOD(ROW(),5)=0,SUBTOTAL(9,$C$7:C20),"")
...
HTH
Ola Sandström
--
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