Trying to automatically number a spreadsheet that has a couple of columns
with multiple rows and keep the numbering straight. Scenario below:

A B
First Second
Column Column

1)BR-1
2)BR-2
3)BR-3
4) FR-3.1
5) FR-3.2
6)BR-4

Two things I am trying to accomplish, in column A, sequential numbering but
with skipped rows, and in column B, it would follow the numbering in column
A, but only corresponding to the appropriate BR number. So if BR-3 had FRs,
then the FR would number sequentially.

Any help would be appreciated.