have spent some time this AM on Subject using sample
=OFFSET(Sheet1!$A$1,0,1,COUNTA(Sheet1!$B:$B),1)

The one restriction I'm presently wrestling with is the fact
that structurally I must arrange my layout horizontally versus Vertically
because of the use of the Counta(B:B) thing. If I go Vertically my
separate formulas would each refer to B:B and this would create
a problem, right? -- So going Horizontally, eliminates the problem, right?
a bit confused, as if you couldn't already tell.. LOL

Can someone unconfuse me on this subject?
TIA,