Couple of options:
First:

=IF(OFFSET(Paid!E$4,4*(ROW(A1)-1),0)<"",OFFSET(Paid!E$4,4*(ROW(A1)-1),0)," ")

Second:

=IF(INDIRECT("paid!e"&ROW(A1)*4)< "",INDIRECT("paid!e"&ROW(A1)*4),"")

& copy them down

"amoore" wrote:

Duke,
Thanks, Here is my formula:

=IF(Paid!E4<"",Paid!E4," "), next row: =IF(Paid!E8<"",Paid!E8," ")
and =IF(Paid!B4<"",Paid!B4," "), next row: =IF(Paid!B8<"",Paid!B8," ")

Each column has a different formula, always offset by 4 cells.

Thanks