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Default How to use Indirect functions?

Does anyone have any suggestions on how to use Indirect function?
For Example, there is a list of numbers under column A, a given number 20 in
cell B1 and a formula sum(A81:A100)/20 in cell C1.
If I change the number 20 into 30 in cell B1, then the formula will become
sum(A71:A100)/30.
If I change the number 20 into 40 in cell B1, then the formula will become
sum(A61:A100)/40.
Does anyone have any suggestions?
Thanks in advance for any suggestions
Eric
 
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