Hi,
Did you try it as STATED?

It will do exactly as you ask. It doesn't discriminate as to what is
in the cell.

A1 will go to B1
A2 will go to C1
A3 will go to B2
A4 will go to C2
A5 will go to B3
A6 will go to C3
A7 will go to B4
A8 will go to C4
etc. etc.

In your revised example cols. B and C will look like this
A B
1 2
3 C
H

Once you have dragged it past the half way point of your data
it will return zero.

HTH
Martin