I want to convert data value in a range of cells according to a specified
rule. For example, To divide the value in each cell by the value in the
first cell (row) in each column and multiply by 100.

1 2 100 100
2 3 200 150
3 4 To 300 200
4 5 400 250
5 6 500 300

If I enter formula for each cell one by one, it will be a very laboring
process. It seems there should be a simpler way to do this. Can someone
please help me? Thank you very much.