Hi Ardus,
I faced a little problem in customizing this formula. Actually
my data Sheet 1 is as is but I need to change my sheet 2 as

Day <user will give input here in form of date
Bill <value of bill for that date Harry
<value of Harry for that date
-----------Empty Row--------------
-----------Empty Row--------------
Sam <value of Sam for that date Joshua <value of
Joshua for that date
-----------Empty Row--------------
-----------Empty Row--------------

Actually I want to use this formula anywhere on my sheet 2 and not in
sequence.