I'm trying to use the HLOOKUP formula for the following scenario:

Lookup value is a reference cell (B8)
Table_Array is the range of cells (B15:E15)
Row Index Number is 1
Range Lookup is FALSE

The table array is a row of values for 4 dollar amounts. The formula returns
the lookup value which is a dollar amount, but I want the formula to return
the value above the table array, which is the heading of the values.

So cells B14:E14 are the names of the vendors.
Cells B15:15 are the bid amounts.

The reference cell is the lowest bid amount. I want to be able to reference
the name of the lowest bidder bu using the lowest bid amount.

I tried using the lookup funciton, but this only works if the data is in
acsending order, which in my case is not and never will be.