am not sure how to word this but here goes

0
11/11/2006 11 1 e5 should say 3 as its more than 0 as b4 is 0
12/11/2006 10.9 3 e6 should say 3 as it was a better time than b5
13/11/2006 3 e7 should say 0 as it is left blank
14/11/2006 2 e8 should say 0 as its left blank
15/11/2006 11.5 1 e9 should say 1 as it's a less better time in b9
16/11/2006 10.9 3 e10 should say 2 as its equal the best time
random cells in column B are used with difference times if is used as
a running race
at start of season we don't know what cells in column B are to be used